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A company has requested clarification on when to invoice VAT for olives placed in a cooperative's deposit. The DGT clarifies that, under a deposit scheme, VAT accrual occurs upon the sale of the product by the cooperative, unless advance payments are made.
Cuestión planteada Si la forma de facturar de la entidad consultante es correcta en base a la aclaración mencionada que añade con fecha 22 de febrero de 2023.
Las entregas de aceitunas en régimen de depósito a cooperativas se entienden realizadas cuando la cooperativa vende los productos transformados al tercero adquirente. Si la cooperativa realiza pagos a la entidad antes de que se produzca dicho devengo, el IVA se devengará en el momento del cobro por los importes efectivamente percibidos. Si el importe de la contraprestación no es conocido en el momento del devengo, el sujeto pasivo deberá fijarlo provisionalmente.
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