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A query was raised regarding which VAT rate should apply to waste treatment services provided in July and August 2012, but for which the invoice is due in September. The DGT ruled that the rate depends on the moment when the consideration becomes contractually due.
Cuestión planteada Tipo impositivo aplicable a los servicios prestados en los meses de julio y agosto de 2012, al estar ambas facturas en septiembre dentro del plazo de pago regulado en el artículo 216.4 del RD-Legislativo 3/2011.
En operaciones de tracto sucesivo, el devengo se produce cuando resulte exigible la parte del precio de cada percepción. El tipo impositivo aplicable es el vigente en el momento del devengo. Por tanto, se aplicarán los nuevos tipos si la contraprestación es exigible contractualmente después del 31 de agosto de 2012, aunque el consumo sea anterior. Si la contraprestación es exigible antes del 1 de septiembre de 2012, se mantiene el tipo reducido del 8%, aunque el pago se realice después.
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