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Una empresa informática consultaba cómo contabilizar y tributar ingresos de servicios facturados por adelantado pero prestados a lo largo de varios ejercicios. La DGT responde que el ingreso se reconoce cuando se transfiere el control del servicio, siguiendo el grado de avance, y que la previa contabilización anticipada no permite una nueva integración fiscal al corregir el error.
The tax team reviews your specific situation.
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