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A lawyer who has ceased their activity asks how the variable amount for services provided before the cessation, the final result of which is uncertain, should be taxed. The DGT rules that VAT must be rectified once the final price is known and that the income must be imputed for Income Tax purposes in the tax year in which the legal proceedings are concluded.
Cuestión planteada En relación con el impuesto sobre el valor añadido y el Impuesto sobre la Renta de las Personas Físicas, se consultan las obligaciones materiales y formales que debe cumplir, así como el período impositivo al que debe imputar las cuotas impositivas correspondientes al importe variable pendiente de facturar.
En el IVA, el impuesto se devenga cuando se prestan los servicios, pudiendo fijarse un importe provisional que deberá rectificarse al alza o a la baja cuando se conozca el precio definitivo, incluso tras el cese de actividad. En el IRPF, al no poder estimarse el importe con fiabilidad, el ingreso debe imputarse al ejercicio en que finalicen los pleitos. No procede la reducción por rendimientos con período de generación superior a dos años porque el ingreso no se imputa en un único período impositivo.
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