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A society asked whether a cooperative must issue invoices for services offset against a previously invoiced minimum quarterly amount. The DGT responds that payments for minimum services are advance payments subject to VAT and must be invoiced when received, while services exceeding that amount require a new invoice.
Cuestión planteada Si la cooperativa debe expedir facturas por los servicios que presta cuando estos sean compensables con los servicios mínimos previamente facturados.
Los importes percibidos por servicios mínimos constituyen pagos anticipados y el IVA se devenga en el momento del cobro, debiendo expedirse factura en ese instante. Si los servicios prestados superan la cantidad del pago anticipado, el devengo se produce por las reglas generales en el momento de la prestación, obligando a emitir una nueva factura. Si los servicios no exceden el importe del pago anticipado, no se produce un nuevo devengo ni obligación de facturar, aunque se puede usar otro documento para dejar constancia.
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