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V0025-17 3 January 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

VAT accrual on the supply of goods generally occurs when made available to the purchaser

A query was raised regarding when VAT accrues on the transfer of a commercial premises: at the signing of a private contract, the handover of keys, or the execution of a public deed. The DGT ruled that accrual occurs when the property is made available to the purchaser, unless advance payments have been made.

The question raised

Cuestión planteada Si el devengo del Impuesto sobre el Valor Añadido en relación con la entrega del local se produce en la fecha de firma del documento privado en 2004, en el momento de la entrega de llaves en 2007, o en la elevación a público del contrato privado en el momento actual.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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