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A query was raised regarding how to determine the volume of income and purchases when applying the objective estimation method for Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that the temporal imputation rules (accrual or cash basis) used by the taxpayer must be applied.
Cuestión planteada Determinación del volumen de ingresos y compras computables para delimitar el ámbito de aplicación del método de estimación objetiva del IRPF, tanto si se encuentran en el criterio de devengo como en el de cobros y pagos.
Para delimitar el ámbito de la estimación objetiva, tanto los rendimientos íntegros como las compras deben computarse según el criterio de imputación temporal seguido por el contribuyente. Si se aplica el criterio de devengo, se debe considerar la fecha en que se prestó el servicio, independientemente de la fecha de la factura. Si se aplica el criterio de cobros y pagos, se seguirán las reglas de dicho método.
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