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A machinery manufacturer inquired whether advance payments for exports outside the EU trigger VAT liability and whether a invoice must be issued. The DGT responds that advance payments trigger VAT liability, but the export exemption applies if legal conditions are met, requiring also the issuance of an invoice.
Cuestión planteada Si el cobro de los anticipos determina el devengo del Impuesto sobre el Valor Añadido y si debe expedir factura con ocasión del cobro de dichas cantidades.
La percepción de un pago anticipado por una venta de bienes destinada a la exportación produce el devengo del impuesto por la parte proporcional percibida. Este devengo debe aplicar la misma exención prevista para las exportaciones, siempre que se cumplan los requisitos de la Ley y el Reglamento. Asimismo, existe la obligación de expedir factura con ocasión de la percepción de dicho cobro anticipado.
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