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A query was raised regarding whether a new 4% rate should be applied pro rata or on the accrual date when the amount of a linked economic benefit changes mid-month. The Directorate General for Tax (DGT) ruled that the rate applies upon the issuance of the subsequent invoice.
Cuestión planteada Desde cuando es aplicable el tipo impositivo del 4 por ciento. Si se debe prorratear desde mediados de mes, o bien se aplica el nuevo tipo a la fecha del devengo, es decir el día 1 de mes.
En las operaciones de tracto sucesivo, como la ayuda a domicilio, el devengo se produce cuando resulta exigible la parte del precio que comprende cada percepción. Dado que la exigibilidad de la contraprestación ocurre a principios de mes con la factura, el nuevo tipo impositivo del 4% será aplicable cuando se expida la siguiente factura tras el cambio de condiciones.
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