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A pallet company asked whether deposits from customers to guarantee return should be subject to VAT. The DGT states that the deposit is a valid credit and must be included in the VAT base, but it can be reduced if the deposit is returned.
Cuestión planteada Tratamiento de la fianza descrita en el Impuesto sobre el Valor Añadido, tanto en el momento inicial como cuando se devuelve o no en función de los palets retornados.
La fianza en garantía de devolución de los palets constituye un crédito efectivo a favor del arrendador y debe integrarse en la base imponible del impuesto. Cuando se produzca la devolución de los palets y se reintegre el depósito, la base imponible deberá reducirse en la cuantía de dicha devolución. Para ello, el sujeto pasivo debe rectificar las cuotas y expedir la factura rectificativa correspondiente.
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