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Accrual in income tax for non-residents without a permanent establishment

Accrual of tax: income, capital gains and imputed income from real estate

Income is considered to be accrued when:

  • In the case of returns, when they are due or on the collection date if this is earlier.

  • In the case of capital gains, when the asset alteration occurs.

  • In the case of imputed income corresponding to urban real estate on 31 December each year.

  • In the remaining cases, when the corresponding income is payable.

  • Accrued income shall be accrued when it is due or, failing that, on 31 December of each year.

In the event of death, all income pending attribution will be deemed to be due on the date of death.