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An energy supplier has requested clarification on whether it can charge fixed monthly fees and regularise the difference at the end of the year. The DGT has ruled that such monthly charges are subject to VAT, either because they are exigible or because they are considered advance payments.
Cuestión planteada Si es correcto el sistema de facturación propuesto por la consultante.
El suministro eléctrico es una operación de tracto sucesivo. El IVA se devenga cuando la parte del precio pactado es exigible o, si los pagos mensuales se realizan antes de la exigibilidad pactada, se consideran pagos anticipados. En ambos casos, se debe expedir factura en el momento del devengo o del cobro. No es posible aplicar el sistema de facturas rectificativas para compensar consumos reales con pagos fijos, ya que no se encuadra en una modificación de la base imponible.
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