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V0257-26 ·6 February 2026 ·consulta-vinculante Medium impact
Tax

Adjustments to reserves for correcting income recognition errors not included in taxable base

A company asked whether adjustments to reserves for correcting errors in income recognition (invoiced before earning) should be included in the taxable base. The DGT responds that if such income has already been taxed in the period when it was recorded, the reserve adjustment for correction is not included in the taxable base.

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2026-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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