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V1143-18 ·7 May 2018 ·consulta-vinculante Medium impact
Tax

VAT accrual occurs upon delivery of housing to members or upon receipt of advance payments

A cooperative has requested clarification on when VAT should accrue for the transfer of housing to its members, following a 20% advance payment and the remaining 80% upon completion of the works. The DGT indicates that accrual depends on the nature of the contract and whether payments are made in advance.

In 6 key points

Lifecycle

2018-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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