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A property developer sought clarification on invoice issuance and VAT deductibility for works subject to the reverse charge mechanism. The DGT clarified that the issuance of progress certificates does not trigger accrual, unless advance payments are made, and that the negotiation of promissory notes does not constitute a collection of payment.
Question raised: Date on which invoices must be issued. Date of deductibility of the tax borne in each invoice.
In works executions involving investment by the taxable person, the accrual occurs when the operations are executed, unless advance payments exist, in which case the accrual occurs upon collection of the amounts actually received. The issuance of work certifications does not determine the accrual by itself. The negotiation of promissory notes is not considered an advance payment, with collection understood to occur on their maturity date. Invoices must be issued before the 16th day of the month following the accrual.
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