Doctrine by topic · DGT Observatory

Receipts and Payments Criterion: 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 51 rulings · 2017–2026

Current position

Income from economic activities is imputed using the accrual basis, following the regulations of Corporate Tax (IS). If the taxpayer opts for the receipts and payments criterion, imputation occurs when the collection takes place. This cash basis must be applied uniformly to all economic activities, without the possibility of combining it with the accrual basis.

The DGT's position remains constant in applying the accrual basis as a general rule. Rulings confirm that opting for the receipts and payments criterion is a choice made by the taxpayer that must be applied to the entirety of their economic activities. No doctrinal change is observed, but rather the reiteration of the application of accounting and tax regulations.

Turning points

  1. V1616-26

    Specifies that the receipts and payments criterion must be applied to all economic activities, without being able to combine the cash basis with the accrual basis.

Analysis based on 47 of 51 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V0586-26 11 Mar 2026

Sales revenue from books after retirement is deemed business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasimputación temporalprincipio de devengocese de actividadjubilación LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V0598-25 1 Apr 2025

Income and retention imputation depends on the chosen temporal imputation criterion

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalcriterio de devengocriterio de cobros y pagosretenciones a cuentarendimientos de actividades económicas LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V3084-23 24 Nov 2023

Professional income is recognised on an accrual basis or via the cash basis

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporaldevengocriterio de cobros y pagosactividades económicassuplidos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V1621-22 4 Jul 2022

Impairment losses on receivables cannot be deducted under the cash basis of accounting

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directacriterio de cobros y pagosrendimientos de actividades económicaspérdidas por deterioro de créditosindemnización por costas LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V1545-22 27 Jun 2022

Legal costs cannot be deducted as capital losses if they are professional expenses

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directacriterio de cobros y pagosgastos de defensa jurídicarendimientos de actividades económicaspérdida patrimonial LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V0466-22 10 Mar 2022

Upfront fees must be recognised based on accrual or cash basis accounting

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporaldevengorendimientos de actividades económicascriterio de cobros y pagosretención LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V2996-21 1 Dec 2021

Grants for first-time farmers are taxed as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvención de capitalsubvención corrienteimputación temporalcriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1668-21 31 May 2021

Flat-rate RETA subsidy is taxable as income from economic activity for IRPF purposes

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvenciones corrientesimputación temporalcriterio de devengocriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1630-21 28 May 2021

Aid to mitigate loss of income is classified as income from economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvención corrienteimputación temporalresolución concesionariacriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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