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A lawyer working within a community of property seeks guidance on the timing of reporting fees collected in advance. The DGT rules that, unless the cash basis has been elected, income must be recognised on an accrual basis in accordance with accounting standards.
Cuestión planteada Criterio de imputación temporal de los rendimientos de la actividad profesional derivados de la actuación en dicho procedimiento.
Salvo que se haya ejercitado la opción de imputación por cobros y pagos, el criterio aplicable es el de devengo de ingresos y gastos según el Plan General de Contabilidad. En la prestación de servicios, el ingreso se reconoce en función del porcentaje de realización del servicio o grado de cumplimiento. El cobro anticipado constituye un ingreso anticipado que debe imputarse atendiendo al devengo y su correlación con los gastos.
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