E-Business Tax: Determination

Hi all

From my understanding we can manage two types of taxes when using E-Business tax

1.-Accrued Taxes ( according to specific rules we derive the correct tax code)

2.-Deferred Taxes (using interim accounts). We accrued (recognized) the taxes at receipt application event.

In Spain, for a particular sector (construction) you can issue the AR invoice using deferred tax account  and you have to accrued (recognise) the taxes when the first of the following events happen: the delivery of the goods (certification) or the receipt application. 

Are there any way using E-Business tax to mange this case?

Thanks in advance