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A taxpayer has requested clarification on when a €15,000 sum received via judicial ruling for professional fees must be declared for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) responds that the timing of recognition depends on whether the accrual basis or the cash basis is applied.
Cuestión planteada Imputación temporal en el IRPF.
Los rendimientos de actividades económicas se imputan conforme a la normativa del Impuesto sobre Sociedades. Esto implica que los ingresos se imputan al periodo en que se produzca su devengo, con arreglo a la normativa contable, o bien se puede optar por el criterio de cobros y pagos si se cumplen los requisitos del Reglamento del IRPF.
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