¿Que órgano es el competente para instruir y resolver la solicitud para que tenga eficacia fiscal un criterio de imputación temporal de ingresos y gastos diferente al devengo utilizado a efectos contables?
Será competente para instruir y resolver el procedimiento el Departamento de Inspección Financiera y Tributaria de la Agencia Estatal de Administración Tributaria.
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