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V3001-17 20 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Professionals may opt for the cash basis of accounting if specific accounting requirements are met and declared

Consultants have enquired whether they can apply the cash basis of accounting for services invoiced to their own companies. The DGT has responded that, while the accrual basis is the general rule, they may opt for the cash basis provided they satisfy the necessary accounting requirements and declare it in their tax return.

The question raised

Cuestión planteada Posible aplicación del criterio de cobros y pagos por parte de los consultantes.

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