Doctrine by topic · DGT Observatory

Temporal Accrual: 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

Stable position Medium confidence 71 rulings · 2025–2025

Current position

Temporal accrual depends on the nature of the income: in the case of back pay for professional career progression or location allowances, it is accrued when the right arises or the resolution becomes final, allowing for the reduction under art. 18.2 of Law 35/2006 on Personal Income Tax (IRPF) if the generation period exceeds two years. Regarding unemployment benefits, enforceability is referred to the period of the original benefit. For capital gains, the key moment is the delivery of the assets, and in the corporate sphere, accounting accrual is followed according to the Law on Corporate Income Tax (LIS).

There is no single doctrinal evolution, as the rulings address different factual scenarios (employment income, capital gains, and corporate income). The DGT maintains specific criteria for each category: enforceability for back pay and benefits, delivery for assets, and accrual for companies. No change in trend is observed, but rather an application of accrual rules according to the type of income.

Analysis based on 64 of 71 rulings with a stated position. Updated 19 July 2026.

Rulings on this topic

24
V5534-26 14 Sept 2026

Lease income with purchase option is recognised based on accounting results

SG de Impuestos sobre las Personas Jurídicas
arrendamiento financieroopción de compraimputación temporalresultado contableingresos financieros LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V5388-26 28 Jul 2026

Receipts not capital gains; loss recognised upon loss of funds

SG de Impuestos sobre la Renta de las Personas Físicas
arras penitencialesganancia patrimonialpérdida patrimonialbase imponible generalimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 33
Affects CompanyExpat · Non-residentIndividual
V5379-26 28 Jul 2026

Solar subsidy treated as patrimonial gain in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialbase imponible generalimputación temporalsubvenciónvariación patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 14.2.c
Affects CompanyExpat · Non-residentIndividual
V5377-26 28 Jul 2026

State housing aid not taxable if not an AEDE

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialimputación temporalayuda estatal directa a la entradasubvenciónvivienda habitual LIRPF — Ley 35/2006 del IRPF art. 14.1.cLIRPF — Ley 35/2006 del IRPF art. 14.2.c
Affects CompanyExpat · Non-residentIndividual
V5364-26 28 Jul 2026

Special agreement practice payments deductible in IRPF according to exigibility

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento neto del trabajogastos deduciblescotizaciones a la seguridad socialimputación temporalconvenio especial LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19.1
Affects CompanyExpat · Non-residentIndividual
V5358-26 28 Jul 2026

Deductibility of study expenses depends on link to economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directagasto deduciblecorrelación con los ingresosactividad económicaimputación temporal LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V5346-26 28 Jul 2026

Loss of wealth due to fraud: when a credit right exists

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialderecho de créditoimputación temporalejecución forzosaprocedimiento concursal LIRPF — Ley 35/2006 del IRPF art. 14.2.kLIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V5341-26 28 Jul 2026

Disbursement of disability home adaptation subsidy treated as patrimonial gain

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialsubvenciónadaptación de viviendaimputación temporalrendimientos de la renta general LIRPF — Ley 35/2006 del IRPF art. 11.5LIRPF — Ley 35/2006 del IRPF art. 14.1.c
Affects CompanyExpat · Non-residentIndividual
V5324-26 28 Jul 2026

Salaries owed by court order must be taxed in the year the decision becomes final

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalrendimientos del trabajoresolución judicial firmeperíodo de generaciónreducción por irregularidad LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2.a)
Affects CompanyExpat · Non-residentIndividual

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