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A query was raised regarding the timing for recognising revenue derived from the construction of civil engineering works for photovoltaic installations. The Directorate General for Taxes (DGT) ruled that such revenue must be included in the taxable base of the period in which it accrues, in accordance with accounting standards.
Cuestión planteada
Los ingresos por la construcción de obras civiles de instalaciones fotovoltaicas deben integrarse en la base imponible del Impuesto sobre Sociedades en el ejercicio económico en que se hayan devengado conforme a la normativa contable, independientemente de su cobro. Solo se podrá aplicar un criterio de imputación distinto al devengo si este ha sido aprobado previamente por la Administración Tributaria.
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