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A query was raised regarding the timing of income recognition for the preparation and sale of an online course. The DGT has determined that such income constitutes income from business activities and must be recognised either when it accrues or, if the cash basis is selected, when the payment becomes available.
Question posed: Temporal imputation of income obtained from online courses.
Income from the commercialization of online courses constitutes returns from economic activities pursuant to Article 27.1 of the Personal Income Tax Law (LIRPF). As a general rule, these are imputed to the period in which they accrue, in accordance with Corporate Tax regulations. If the cash basis of accounting is applied, income is imputed when the taxpayer is able to dispose of the payment, as occurs upon receipt via PayPal.
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