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The taxpayer inquired whether the date of entry into the warehouse or the invoice date should be used for the stock register in intra-community acquisitions. The DGT ruled that the tax accrual date must be used.
Cuestión planteada Solicita saber si en los casos de adquisición intracomunitaria, para el cumplimiento de la obligación del libro registro de existencias, deben considerar la fecha de entrada de la mercancía en el almacén (albarán de entrada) o bien la fecha que consta en la factura.
En adquisiciones intracomunitarias, la fecha de entrada de mercancías para el libro registro de existencias es la del devengo del impuesto. Esta fecha es el día 15 del mes siguiente al inicio de la expedición o transporte, salvo que se haya expedido factura con anterioridad, en cuyo caso será la fecha de la factura. Para las exportaciones, la fecha de salida es la del Documento Único Administrativo (DUA).
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