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A company requested clarification on when VAT must accrue in a contract for the future sale of land intended for urbanisation. The DGT ruled that accrual occurs upon the delivery of goods or, in the case of advance payments, at the time of each collection.
Question raised: Accrual of Value Added Tax.
The accrual of VAT occurs upon the delivery of goods when the good is made available to the acquirer, which implies the transfer of the power of disposal with the rights of an owner. However, if advance payments are made prior to said delivery, the tax shall accrue at the time of each collection for the amount received.
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