- Analyze if services are single provision or individualized partial work
- For single provision services, accrual occurs at completion unless there are advance payments
- If a single contract allows for individualization of services, accrual occurs as each service is provided
- Legal assistance in indemnity claims is considered a single provision service, with accrual at completion
- Reiterates criteria from resolution dated 27 March 2012
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
