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MEDIUM
FISCAL

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

V1365-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1365-25
Published
21 Jul 2025

Summary

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

Lifecycle

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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