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A company sought clarification on whether depositing 10% of a future purchase price into an escrow account constituted an advance payment for VAT purposes. The DGT ruled that, as the funds cannot be accessed until contractual conditions are met, no advance collection or payment has occurred.
Cuestión planteada Si el depósito de una cantidad de dinero en una cuenta escrow en las condiciones pactadas en la consulta supone un pago anticipado en el Impuesto sobre el Valor Añadido.
Para que exista un pago anticipado que devengue el IVA, el cobro debe atribuir al perceptor las mismas facultades que corresponden a un propietario sobre los fondos. En el caso de una cuenta escrow donde el vendedor no puede disponer del dinero hasta el cumplimiento de las cláusulas pactadas, no se produce el cobro ni el pago anticipado. Por tanto, no cabe entender producido el devengo del impuesto con la constitución de los fondos.
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