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The inquirer asks whether expenses for services rendered in 2022 but invoiced in 2023 should be attributed to 2022 or 2023. The DGT rules that they must be attributed to the financial year in which the services were actually provided.
Cuestión planteada Si las facturas por servicios prestados al consultante en 2022 se deben imputar al ejercicio 2022 o al 2023.
Para rendimientos de actividades económicas en estimación directa, la imputación temporal sigue la normativa del Impuesto sobre Sociedades. Los ingresos y gastos se imputan al periodo impositivo en que se produzca su devengo, con arreglo a la normativa contable y respetando la correlación entre ellos. Por tanto, los gastos por servicios prestados por terceros deben imputarse al ejercicio en que se realizaron, independientemente de cuándo se paguen.
What is published here, applied to a company or a specific case. The first meeting is free.
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