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V2299-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Income from the sale of goods or services is attributed to the period in which its accounting accrual occurs

A company inquired as to which tax period the sales of machinery and repair services should be attributed if invoices had been issued without the goods having been delivered or the amount having been collected. The DGT responds that tax attribution must follow the accrual criterion established in accounting regulations.

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2021-08-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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