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A lawyer seeks clarification on when to tax fees for services rendered in previous years that are collected following judicial action. The DGT rules that, as the cash basis of accounting was not chosen, the Corporate Tax rules for instalment sales apply.
Cuestión planteada 1ª) Imputación temporal de los referidos ingresos.
Para operaciones a plazos o con precio aplazado, la regla general es la imputación de rentas proporcionalmente a medida que sean exigibles los cobros. Al no haberse optado por el criterio de devengo ni por el de cobros y pagos, los honorarios deben tributar en los periodos en que sean exigibles los cobros. Los intereses remuneratorios tributan como rendimientos del capital mobiliario o de la actividad profesional, mientras que los intereses indemnizatorios tributan como ganancia patrimonial.
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