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A query is made regarding when VAT must accrue in a sale and purchase of land involving payments at the signing of the contract, others at the execution of the deed, and others deferred. The DGT responds that accrual occurs when the good is made available or, if there are prior payments, at the time of receipt of each amount.
Question raised: Timing of the accrual of the Tax, taking into account that payments are made at the signing of the contract, others at the signing of the public deed, and others are deferred.
The accrual of VAT on the supply of goods occurs, as a general rule, when the good is made available to the acquirer. If advance payments are made prior to said delivery, the tax accrues at the time of receipt of the amounts actually collected. In the case of a public deed, the transfer of possession is understood to have taken place upon its execution, unless the deed indicates a different time.
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