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A taxpayer inquired whether the total purchases made or only those consumed should be included when calculating net income for instalment payments. The DGT ruled that only the purchase of goods consumed or sold during the relevant period should be accounted for.
Cuestión planteada A efectos del pago fraccionado, si para determinar el rendimiento neto tiene que considerar el total de compras realizadas o solamente el importe de las compras consumidas.
El rendimiento neto para el pago fraccionado se calcula siguiendo las mismas reglas que el rendimiento del periodo impositivo. En cuanto a los consumos de explotación, como la compra de mercaderías, solo deben tenerse en cuenta aquellas que se hayan consumido o vendido en el periodo del pago fraccionado.
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