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V1945-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

Income from remuneration recognised in 2022 must be attributed to the 2022 financial year, not to previous years

A company inquired whether it was required to file supplementary Corporate Tax returns for the 2016 and 2017 financial years after receiving a right to collect remuneration from those years in 2022. The Directorate General for Taxes (DGT) ruled that the income must be attributed to the 2022 financial year in accordance with accounting and tax regulations.

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2024-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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