¿Cuándo debe presentarse la solicitud para que tenga eficacia fiscal un criterio de imputación temporal de ingresos y gastos distinto al devengo utilizado a efectos contables?
La solicitud se presentará con, al menos, seis meses de antelación a la conclusión del primer período impositivo respecto del que se pretende que tenga efectos.
El sujeto pasivo podrá desistir de la solicitud formulada.
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