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• Accounting treatment of the transfer of use of a vehicle in exchange for promotional services. [+Info]

The query refers to the accounting treatment of a promotional collaboration in which a company grants the consultant the use of a vehicle for six months in exchange for taking photographs and advertising videos; in accordance with tax regulations, the consultant must issue an invoice for 20% of the market value of the vehicle and suggests that the accounting entry should be made using account 430. Customers against a group 7 income account, raising the question of how to cancel the customer account as there is no bank collection.

BOICAC number 144/December 2025-1

• Accounting reclassification of a transfer of inventory to investment property. [+Info]

The consultation analyses the case of a property development company that holds a building registered as inventory, on which it has recognised an accounting impairment, and which plans to refurbish it for use as office space. The question is whether the property should be reclassified beforehand as a real estate investment and whether this change should be made at its net book value or by separating the acquisition cost and the accumulated impairment.

BOICAC Number 144/December 2025-2

• Criteria for calculating the average payment period to suppliers in commercial transactions. [+Info]

The query raises several questions regarding the calculation of the average payment period to suppliers in commercial transactions, in particular, whether invoices received in advance when the corresponding service has not yet been provided should be counted as outstanding invoices, whether amounts paid in advance to the supplier without having received the service should be considered as paid invoices and, finally, what amount should be taken into consideration when a corrective invoice is subsequently received, i.e. whether the amount on the original invoice or the amount resulting from the correction.

BOICAC number 144/December 2025-3

• • Accounting record of expenses for intermediation in attracting investors for audiovisual works. [+Info]

The consulting entity is an audiovisual production company whose works generate the right to apply the tax deduction provided for in Article 36.1 of Law 27/2014 on Corporation Tax. In this context, and under the deduction transfer regime regulated in Article 39.7 of the LIS, the company is considering transferring all or part of these deductions to private investors who participate in the financing of the incentivised audiovisual productions. In order to locate and attract these potential financiers, the company has entered into a contract with a financial intermediary, whose task is to identify investors interested in financing a specific audiovisual work and to design the corresponding legal structure for the investment.

BOICAC Number 144 / December 2025-4

• Regarding the obligation to publish the report under the eleventh additional provision of Law 22/2015 on Auditing Accounts, concerning corporation tax or taxes of an identical or similar nature. [+Info]

The consulting entity is a company resident in Spain that is part of a multinational group whose parent company has its tax residence in Italy and which has exceeded the threshold of 750 million euros in consolidated revenue in the two previous fiscal years, a circumstance that determines the obligation to prepare and publish a report on corporation tax in accordance with the provisions of Directive (EU) 2021/2101 of the European Parliament and of the Council of 24th of November 2021, amending Directive 2013/34/EU as regards disclosure of tax information by certain undertakings and branches.

BOICAC Number 144 / December 2025-5

• Taxpayer calendar for February 2026. [+Info]

Barcelona, 13 February 2026.