Doctrine by topic · DGT Observatory

Accrual-based Imputation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2015–2026

Current position

Expenses linked to the development of commercial activity are deductible if they comply with accounting registration, accrual-based imputation, correlation with income, and documentary justification. They must correspond to real operations and not be classified as non-deductible by the LIS (Corporate Income Tax Law). The Administration will assess the evidence provided to prove the reality of the operation.

The DGT's position has remained constant over time regarding the general requirements for deductibility. The rulings reiterate the need to comply with accounting registration, accrual, the correlation of income and expenses, and documentary justification. No changes are observed in the doctrine applied regarding accrual-based imputation.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V2805-23 16 Oct 2023

Compensatory interest for delays is taxed as a capital gain within the general tax base

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasimputación por devengoreversión de la corrección valorativaintereses indemnizatoriosganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 25
Affects CompanyExpat · Non-residentIndividual
V2300-21 16 Aug 2021

COVID-19 crisis expenses not eligible for foreign production deduction

SG de Impuestos sobre las Personas Jurídicas
deducción por producciones extranjerasgastos directamente relacionadosimputación por devengogastos fiscalmente deduciblesproducción audiovisual LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V1854-16 27 Apr 2016

Partner's divorce payments are not deductible for Corporate Tax purposes

SG de Impuestos sobre las Personas Jurídicas
gasto deducibleimputación por devengoliberalidaddonativobase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V3545-15 17 Nov 2015

Promotional and customer loyalty expenses deductible under certain conditions

SG de Impuestos sobre las Personas Jurídicas
gasto deducibleatenciones a clientesfidelizaciónimputación por devengocorrelación de ingresos y gastos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V1667-15 28 May 2015

Remuneration of managing partners for services other than their management duties is deductible for Corporate Tax purposes under certain conditions

SG de Impuestos sobre las Personas Jurídicas
operaciones vinculadasvalor normal de mercadodeducibilidad de gastosrendimientos del trabajoimputación por devengo TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 16
Affects CompanyExpat · Non-residentIndividual

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