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A municipality asks whether it must pay VAT on a delayed cleaning invoice and which rate to apply. The DGT responds that the right to charge VAT expires one year after incurrence, and the applicable rate is that in force at the time the service was provided.
Cuestión planteada 1.) Si el Ayuntamiento consultante debe soportar el Impuesto sobre el Valor Añadido repercutido en la factura recibida y, en su caso, a qué tipo impositivo.
El tipo de IVA aplicable es el vigente en el momento del devengo del impuesto, no el de la factura. El derecho a repercutir el IVA se pierde si ha transcurrido un año desde la fecha del devengo. No obstante, el destinatario puede aceptar voluntariamente soportar la repercusión extemporánea. En cuanto al IRPF, la obligación de retener depende de si la actividad es profesional o empresarial.
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