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V0095-23 ·30 January 2023 ·consulta-vinculante Medium impact
Tax

Revenue from photovoltaic civil engineering works must be recognised in the period they accrue

A query was raised regarding the timing for recognising revenue derived from the construction of civil engineering works for photovoltaic installations. The Directorate General for Taxes (DGT) ruled that such revenue must be included in the taxable base of the period in which it accrues, in accordance with accounting standards.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax liability for companies involved in solar energy infrastructure, ensuring alignment between accounting accruals and tax reporting.

Lifecycle

2023-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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