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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.7.3 What is the cash basis regime?

The tax will be due

  • At the time of total or partial payment of the price for the amounts effectively received.

  • On 31 December of the year immediately following that in which the operation was undertaken if payment has not been made.

The repercussion must be made when issuing and delivering the invoice, which will be deemed to have been produced at the time of the accrual of the operation.

Those covered by this regime, as well as those not covered by it who are recipients of operations included in it, will be able to practice their deductions

  •  From the moment of full or partial payment of the price for the amounts actually paid.

  • From December 31 of the year immediately following the year in which the transaction was carried out if payment has not been made.

must be credited at the time of full or partial payment of the price of the transaction.