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A construction company asks when it must declare VAT on its projects and when it can deduct the amounts it has paid. The DGT clarifies that VAT arises when goods are placed at the customer's disposal or when advance payments are received.
Cuestión planteada Se plantean el momento en que resulta obligado a declarar e ingresar el Impuesto sobre el Valor Añadido devengado por las operaciones descritas, así como cuándo puede ejercitar el derecho a la deducción por las cuotas soportadas deducibles.
En ejecuciones de obra con aportación de materiales para no administraciones, el devengo ocurre cuando los bienes se ponen a disposición del dueño, permitiéndole el uso y disfrute. Si existen pagos anticipados mediante certificaciones de obra, el impuesto se devenga en el momento del cobro efectivo de dichas cantidades. La mera emisión de certificaciones no determina el devengo salvo que se produzca el pago.
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