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A pallet company asked whether it could include the value of new pallets less the value of returned used ones on a single invoice. The DGT replied that these are independent operations and must be invoiced separately.
Cuestión planteada Posibilidad de incluir en una misma factura el importe de los palets nuevos entregados, minorado en el importe de los palets recogidos, una vez determinado el valor de los mismos.
La entrega de palets nuevos por la consultante y la entrega de palets usados por el cliente son dos operaciones independientes y no una devolución de envases. La entrega de palets usados constituye un nuevo hecho imponible y no una rectificación de la base imponible de la entrega previa. Por tanto, cada parte debe expedir su propia factura con la repercusión del IVA correspondiente.
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