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A company seeks clarification on how to account for VAT on advance payments received from a Chinese client for goods to be exported. The DGT rules that while the advance payment triggers the tax liability, the export exemption applies provided all legal requirements are satisfied.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido que corresponde dar a los pagos anticipados efectuados por el cliente de la consultante en la operación objeto de consulta.
El cobro de pagos anticipados antes de la entrega de bienes provoca el devengo del impuesto por la parte proporcional percibida. En operaciones de exportación, este devengo debe seguir el régimen de la operación principal, por lo que el pago anticipado estará exento si se cumplen los requisitos de la Ley y el Reglamento. Si posteriormente no se cumplen los requisitos de la exención, la empresa deberá realizar las rectificaciones correspondientes mediante factura rectificativa.
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