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A professional queried whether advertising contract expenses should be deducted in the year the invoice is received or the year the advertisement is published. The DGT ruled that the accrual principle must apply, meaning the expense must be recognised when the service is actually provided.
Question posed: Temporal imputation of the expense derived from the advertising contract.
Income from economic activities is imputed in accordance with Corporate Tax regulations. According to the accrual principle, expenses are imputed to the tax period in which they accrue, based on the actual flow of goods and services. Therefore, advertising expenses must be imputed in the period in which the service is received, that is, when the advertisement is published.
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