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V1696-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Advertising expenditure must be recognised in the period the service is received, not when the invoice is issued

A professional queried whether advertising contract expenses should be deducted in the year the invoice is received or the year the advertisement is published. The DGT ruled that the accrual principle must apply, meaning the expense must be recognised when the service is actually provided.

In 6 key points

How it affects those involved

This ruling clarifies the timing of tax deductions for professionals, ensuring that expenses are matched to the period in which the economic activity occurs rather than the date of invoicing.

Lifecycle

2019-07-09PublishedPublished 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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