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A professional who has ceased their activity asks how pending invoices should be taxed. The DGT indicates that for VAT, the tax accrues upon the provision of services or advance payment, whereas for IRPF, it depends on the temporal imputation criterion (accrual or cash basis) applied by the taxpayer.
Cuestión planteada Cómo tiene que actuar en el IVA y en el IRPF cuando cobre dichas facturas.
En el IVA, el impuesto se devenga cuando se prestan los servicios o, en caso de pagos anticipados, en el momento del cobro. Las cuotas no declaradas deben regularizarse mediante autoliquidaciones complementarias extemporáneas. En el IRPF, los ingresos mantienen su naturaleza de rendimientos de actividades económicas y se imputan según el criterio de devengo o de cobros y pagos utilizado por el contribuyente. Las retenciones se practican al abonar las facturas e imputan al periodo en que se imputen las rentas.
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