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An entity inquired whether it should amend the VAT on advance payments received for property sales if the tax rate changes at the time of delivery. The DGT ruled that the applicable rate is the one in force when said amounts were collected.
Cuestión planteada 1.- Regularización de los pagos anticipados
El tipo impositivo aplicable a los pagos anticipados es el vigente en el momento de su devengo, que ocurre cuando se cobran efectivamente. Por tanto, las cuotas repercutidas por estos pagos no deben rectificarse aunque el tipo impositivo sea distinto en el momento de la entrega. Para el resto del precio pendiente de abonar, se aplicará el tipo vigente en el momento de la entrega.
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