Doctrine by topic · DGT Observatory

Accrual 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 30 rulings · 2014–2026

Current position

The imputation of gross income and purchases for the objective estimation regime depends on the temporal imputation criterion chosen by the taxpayer. If the accrual method is applied, income and expenses must be computed in accordance with accounting regulations, regardless of the invoice date or the collection date. If the cash basis (collections and payments) is chosen, the amounts actually received or paid are imputed.

The DGT's position remains stable throughout the sequence. The temporal imputation criterion for the objective estimation regime has always been subject to the taxpayer's choice between accrual or cash basis. Recent rulings simply reiterate the application of accounting regulations in the case of accrual.

Turning points

  1. V1545-20

    Specifies that in installment operations or with deferred prices with a maturity exceeding one year, income is understood to be obtained according to the enforceability of the collections, unless the accrual method is chosen.

Analysis based on 28 of 30 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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
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
V1361-19 10 Jun 2019

Allocation of economic activity grants and treatment upon death

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassubvenciones corrientessubvenciones de capitalcriterio de devengocriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 11.1LIRPF — Ley 35/2006 del IRPF art. 14.1.b)
Affects CompanyExpat · Non-residentIndividual
V4636-16 2 Nov 2016

Income from economic activities does not expire due to a change in imputation criteria

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicascriterio de cobros y pagoscriterio de devengoimputación temporaloperaciones a plazos LIRPF — Ley 35/2006 del IRPF art. 14.1.bRIRPF — RD 439/2007, Reglamento del IRPF art. 7.4
Affects CompanyExpat · Non-residentIndividual
V2583-16 13 Jun 2016

Withholdings must be applied in the same tax period in which income is recognised

SG de Impuestos sobre la Renta de las Personas Físicas
retencionesingresos a cuentaimputación de rentasrectificación de autoliquidacióncriterio de devengo RIRPF — RD 439/2007, Reglamento del IRPF art. 79RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias
Affects CompanyExpat · Non-residentIndividual

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