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V0146-26 ·27 January 2026 ·consulta-vinculante Low impact
FISCAL

La imputación de ingresos en ventas con pagos aplazados depende de la normativa contable y la transferencia del control

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2026-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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