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A trader inquires as to when the revenue from their sales should be recognised for tax purposes. The DGT rules that the accrual accounting principle must be applied, recognising revenue when the risks and rewards of ownership of the goods are transferred.
Cuestión planteada Imputación temporal de la operación descrita.
Los ingresos se imputan en el periodo en que se produzca su devengo, siguiendo la normativa contable y la correlación entre ingresos y gastos. Según el Plan General de Contabilidad, los ingresos por ventas se contabilizan cuando se transfieren los riesgos y beneficios significativos, la empresa no mantiene la gestión corriente de los bienes, el importe se valora con fiabilidad y es probable el cobro. Los ingresos se imputan en la fecha de entrega de mercancías, salvo que el contrato indique una transmisión de riesgos en un momento distinto; hasta entonces, lo cobrado es un anticipo.
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