Skip to content
V0473-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

Economic income must be attributed to the accounting period in which it is earned, not generated

A lawyer asks which accounting period income from services rendered between 2016 and 2018 should be attributed to, and whether the reduction for income generated more than two years ago can be applied. The DGT responds that income must be attributed to the period in which it is earned and that the mentioned reduction does not apply.

In 6 key points

How it affects those involved

Income from economic activities must be attributed to the period in which it is earned, not generated, and the reduction for income generated more than two years ago is not applicable.

Lifecycle

2026-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact