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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.
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Los ingresos por la venta de cursos y másteres online deben integrarse en la base imponible del Impuesto sobre Sociedades en el periodo en que se devenguen, siguiendo la normativa contable. Si la prestación del servicio se cumple a lo largo del tiempo, el ingreso se reconocerá en función del grado de avance hacia el cumplimiento de las obligaciones, siempre que se disponga de información fiable para su medición. Esto se aplica con independencia de la fecha de cobro, salvo que concurran los requisitos de operaciones a plazos del artículo 11.4 de la LIS.
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