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New guides on the latest Spanish tax and immigration developments.
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An architect inquires whether professional fees should be declared based on the accrual or cash basis. The DGT rules that the accrual basis must be applied in accordance with Corporate Tax regulations.
This clarifies the tax obligation for professionals, confirming that income must be reported when the right to receive it arises, rather than when the actual payment is received.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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