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A lawyer inquired whether fees based on a percentage of the award should be recognised at the time of the judgment or during the settlement of accounts. The Directorate General of Taxes (DGT) ruled that they must be recognised when the right to receive the amount is determined following the conclusion of the litigation.
Question raised: The timing at which fees must be imputed for the taxpayer's Personal Income Tax, whether at the moment the judgment was issued or at the moment the swearing of accounts concludes.
Unless the cash basis is applied, income from economic activities is imputed according to the accrual basis. In services where the amount depends on the outcome of a lawsuit, the income is imputed to the fiscal year in which the process concludes and the amount to be received is determined. Imputation is not appropriate upon the swearing of accounts, as this procedure is for collecting fees already accrued.
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