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A boat repair company enquired whether advance payments received before the arrival of vessels were subject to VAT. The DGT ruled that if the final service is exempt due to its link to the inward processing regime, the advance payment shall also be exempt.
Cuestión planteada Tributación de los pagos a cuenta recibidos de los clientes.
Los servicios de reparación de embarcaciones importadas vinculadas al régimen de perfeccionamiento activo están exentos de IVA según el artículo 24.3.c) de la Ley 37/1992. Por tanto, el cobro de pagos anticipados por dichos servicios mantiene la exención, aunque el devengo del impuesto se produzca en el momento del cobro por la exigibilidad a cuenta. La empresa debe emitir factura documentando dicho pago e indicando la exención correspondiente.
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