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V0254-26 ·6 February 2026 ·consulta-vinculante Medium impact
Tax

Online course revenues must be recognised based on performance and accounting rules

A distance education company asks how to account for revenues from its courses and masterclasses over a period. The DGT responds that revenues should be included in taxable base according to the accounting recognition principle, with income recognised as contractual obligations are fulfilled.

In 6 key points

Lifecycle

2026-02-06PublishedPublished 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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