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V0257-26 6 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · estimación directa

Adjustments to reserves for correcting income recognition errors not included in taxable base

A company asked whether adjustments to reserves for correcting errors in income recognition (invoiced before earning) should be included in the taxable base. The DGT responds that if such income has already been taxed in the period when it was recorded, the reserve adjustment for correction is not included in the taxable base.

The DGT's ruling

Los cargos o abonos a reservas por subsanación de errores contables no se integran en la base imponible si están relacionados con ingresos o gastos ya devengados y contabilizados en periodos anteriores, siempre que se hubiesen integrado en la base imponible de dichos periodos. Por tanto, el cargo en reservas por corregir ingresos no devengados no integra base imponible, ni tampoco lo harán los ingresos que se contabilicen posteriormente cuando se produzca su devengo real.

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