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• Non-cash contribution to a holding company by two individuals. [+Info]

The transaction under review consists of a non-monetary contribution of 100% of the shares in a company acting as the parent company of a business group, whose consolidated annual accounts have been prepared in accordance with the Standards for the Preparation of Consolidated Annual Accounts (NFCAC) since previous financial years. This contribution is made to a holding company during the 2024 financial year, with control over the entire group being retained following the transaction.

BOICAC No. 145 / March 2026-1

• Accounting treatment of subcontracting costs for work on a machine that is to be relocated. [+Info]

The consultation examines the accounting treatment of costs incurred when temporarily outsourcing production work as a result of moving a machine to another location for the installation of a new asset. In this context, it considers whether such costs, or any additional costs compared to in-house production, may be capitalised as an increase in the value of tangible fixed assets or whether they should be recorded as an expense for the financial year as they are not directly related to the commissioning of the new asset.

BOICAC No. 145 / March 2026-2

• Revenue from the sale of materials resulting from demolition linked to a property investment. [+Info]

This consultation concerns the accounting treatment of revenue derived from the sale of materials resulting from the demolition of a property where such demolition is linked to a property investment. In particular, the question is whether this revenue should reduce the cost of the fixed asset when the demolition is necessary to bring the asset into working order or, conversely, whether it should be recognised in the profit and loss account when it is a non-essential ancillary activity.

BOICAC No. 145 / March 2026-3

• Purchase of raw materials for promotional products: accounting treatment. [+Info]

This article addresses the accounting treatment of the purchase of raw materials and other supplies intended for the manufacture of products for promotional purposes, such as free samples or items consumed at points of sale. In particular, it examines whether these purchases should initially be recognised as stock or as an expense, as well as the timing of their recognition in the profit and loss account, taking into account whether they meet the definition of an asset and their role in generating future economic benefits.

BOICAC Issue 145 / March 2026-4

• Preparation of the non-financial information statement for newly established entities. [+Info]

The consultation examines the obligation to prepare the non-financial information statement (EINF) for newly established companies, focusing on determining when this obligation arises based on compliance with legal requirements. In particular, it examines whether the general rule of compliance over two consecutive financial years should apply, or the specific rule provided for newly incorporated entities, which allows the EINF to be required from the first financial year when certain size thresholds are reached, such as number of employees, turnover or volume of assets.

BOICAC No. 145 / March 2026-5

Barcelona, 7th of May 2026.