¿A qué período impositivo deben imputarse los ingresos y los gastos?
En general, los ingresos y los gastos derivados de las transacciones o hechos económicos se imputarán al período impositivo en que se produzca su devengo, con arreglo a la normativa contable, con independencia de la fecha de su cobro o de su pago, respetando la debida correlación entre unos y otros.
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