Doctrine by topic · DGT Observatory

Cash Basis: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 14 rulings · 2014–2023

Current position

Income from economic activities is imputed based on the accrual principle, unless the taxpayer opts for the cash basis. In the latter case, imputation is made in the period in which the collection occurs. For subsidies, if the cash basis is applied, these are imputed in the year they are received.

The DGT's position remains constant regarding the distinction between the accrual principle and the option for the cash basis. The rulings confirm that the choice of the temporal imputation method depends on the taxpayer's option, maintaining consistency in the application of this regime for income and subsidies.

Analysis based on 12 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1599-15 26 May 2015

FOGASA payments must be recorded in the period they accrue, not when received

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasimputación temporalcriterio de devengocriterio de cajafogasa LIRPF — Ley 35/2006 del IRPF art. 14.1 b)LIS Texto Refundido Ley del Impuesto sobre Sociedades
Affects CompanyExpat · Non-residentIndividual

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