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V0254-26 6 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · devengo

Online course revenues must be recognised based on performance and accounting rules

A distance education company asks how to account for revenues from its courses and masterclasses over a period. The DGT responds that revenues should be included in taxable base according to the accounting recognition principle, with income recognised as contractual obligations are fulfilled.

The DGT's ruling

Income from the sale of online courses and master's degrees must be included in the Corporate Income Tax taxable base in the period in which they accrue, in accordance with accounting regulations. If the provision of the service is fulfilled over time, the income shall be recognized based on the degree of progress towards the fulfillment of the obligations, provided that reliable information is available for its measurement. This applies regardless of the date of collection, unless the requirements for installment transactions under Article 11.4 of the LIS are met.

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