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An architect has requested clarification regarding the taxation of fees invoiced in 2012 that are to be collected via a judicial settlement between 2019 and 2021. The DGT clarifies that the VAT was accrued in 2012 and that procedural default interest is not subject to VAT as it is compensatory in nature.
Cuestión planteada Tributación en IVA e IRPF.
El IVA de los servicios profesionales se devenga cuando se prestan, por lo que debe declararse en el periodo en que se facturaron, independientemente de cuándo se cobren. Los intereses de mora procesal no forman parte de la base imponible del IVA por su naturaleza indemnizatoria. En IRPF, al aplicar el criterio de caja, los honorarios tributan al cobrarlos, pero los intereses de mora tributan como ganancia patrimonial en la base del ahorro cuando se perciben.
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