Doctrine by topic · DGT Observatory

Accounting Result: 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

Stable position High confidence 68 rulings · 2014–2026

Current position

In the direct estimation method, the tax base is determined by adjusting the accounting result according to the rules of the Commercial Code and the applicable tax regulations. In transfers between non-related parties, the income must be included in the tax base in accordance with the accounting result, applying the relevant tax adjustments. The market value rule does not apply if there is no relationship pursuant to article 18.2 of the Law on Corporate Income Tax (LIS).

The DGT's position remains constant in the application of the direct estimation method, where the tax base arises from the adjustment of the accounting result. The analyzed rulings do not show doctrinal changes, but rather apply this principle to different scenarios such as joint venture agreements or asset transfers. The doctrine remains stable regarding the link between accounting and taxation.

Analysis based on 66 of 68 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2350-24 14 Nov 2024

EU grants must be included in the tax base according to accounting accrual

SG de Impuestos sobre las Personas Jurídicas
base imponibledevengosubvencionesresultado contableimputación de ingresos 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
V2787-21 12 Nov 2021

Accounting profit for Corporation Tax must follow the Commercial Code rather than IFRS

SG de Impuestos sobre las Personas Jurídicas
base imponibleestimación directaresultado contableimputación temporalnormas internacionales de contabilidad 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
V1110-20 28 Apr 2020

Tax admissibility of using the administrative system for inventory valuation

SG de Impuestos sobre las Personas Jurídicas
sistema administrativosistema especulativoexistenciasbase imponibleresultado contable LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

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