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A spa company has requested a ruling regarding the VAT accrual for the sale of non-transferable vouchers intended as gifts for third parties. The DGT has determined that, as these vouchers serve as proof of advance payments, the tax accrues at the time the payment is received.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido por la transmisión de dichos bonos.
Los bonos que funcionan como justificante de la contraprestación satisfecha anticipadamente no se rigen por la normativa específica de bonos de la Directiva 2016/1065. En estos casos, el IVA se devenga en el momento del cobro total o parcial de los importes efectivamente percibidos, al tratarse de pagos anticipados a la prestación del servicio.
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