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A farmer inquired which period should be used to declare income from products sold in 2016 but collected in 2017 following a change in estimation method. The DGT ruled that, as the cash basis was not selected, the accrual basis must be applied.
Cuestión planteada 1ª Período impositivo en el que se deben imputar los cobros de productos percibidos en 2017 y vendidos en 2016.
Los contribuyentes con actividades económicas que no opten por el criterio de cobros y pagos deben aplicar el criterio de devengo. Por tanto, los ingresos se imputan al periodo impositivo en que se produzca el devengo según la normativa contable, con independencia de la fecha de cobro. El cambio de método de estimación de rendimientos no altera este criterio de imputación temporal.
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