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A lawyer inquired whether income from services provided before 2011 would have expired upon settling an agreement in 2016. The DGT ruled that income cannot go unrecorded due to a change in criteria; instead, it must be imputed in the tax year the change occurs.
Cuestión planteada 1º) Si, teniendo en cuenta que parte de sus emolumentos corresponderían a servicios prestados con anterioridad a 1 de enero de 2011, sería posible entender que habrían prescrito los rendimientos correspondientes a los servicios prestados con anterioridad a esa fecha.
Si se aplicaba el criterio de cobros y pagos, el cambio de método en 2016 obliga a imputar los rendimientos pendientes de ejercicios anteriores sin que estos queden sin computar. Si se aplicaba el criterio de devengo de la normativa del Impuesto sobre Sociedades, los rendimientos deben imputarse en 2016 y no pueden considerarse prescritos. En operaciones a plazos, la regla general es la imputación por cobros, salvo que se opte por el devengo.
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