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V1365-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Earnings are attributed to the period when due, not when received

A taxpayer asks whether a payment received in January 2025 for a course delivered in 2024 should be declared in 2024 or 2025. The DGT states that attribution depends on the due date under existing agreements.

In 5 key points

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2025-07-21PublishedPublished 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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