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A query was raised regarding the timing of income recognition for the preparation and sale of an online course. The DGT has determined that such income constitutes income from business activities and must be recognised either when it accrues or, if the cash basis is selected, when the payment becomes available.
This ruling clarifies the tax treatment for digital content creators, confirming that online course sales are subject to business activity rules rather than other forms of income, and defining the applicable accounting methods.
The tax team reviews your specific situation.
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