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V0264-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Advertising campaign revenues imputed based on accounting progress in Corporate Tax

A radio broadcasting company asks how to account for advertising campaign revenues spanning fiscal years. The DGT responds that such revenues should be imputed according to the accounting principle of accrual based on the progress of the service.

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2026-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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