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

5.7.3 What does the cash criterion regime consist of?

The tax will accrue

  • 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 the invoice is issued and delivered, which will be deemed to have been produced at the time of accrual of the transaction.

Those covered by this regime, as well as those not covered who are recipients of operations included in it, may make their deductions

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

  • From December 31 of the year immediately following the year in which the operation was carried out if payment has not occurred.

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