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A query was raised regarding the tax treatment of revenue derived from contracts where obligations are fulfilled over time. The DGT determines that the accounting treatment of recognising revenue according to the stage of completion must be followed, provided that reliable information is available.
Cuestión planteada
En virtud de los artículos 10.3 y 11.1 de la LIS, el tratamiento fiscal debe coincidir con el contable. Si la obligación contractual se cumple a lo largo del tiempo y se dispone de información fiable para medir el grado de avance, los ingresos deben registrarse en función de dicho progreso, conforme a la NRV 14ª del PGC y la Resolución del ICAC de 10 de febrero de 2021.
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