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A beverage distributor asks whether its supply operations constitute successive transactions and whether it can issue recapitulative invoices. The DGT responds that these are deliveries of goods with recognition upon availability and that operations in the same natural month and addressed to the same recipient may be grouped into a single invoice.
Cuestión planteada Si las entregas consultadas, a efectos del Impuesto sobre el Valor Añadido, deben calificarse como operaciones de tracto sucesivo, y si la consultante puede expedir por dichas operaciones facturas recapitulativas.
Las entregas de bebidas no constituyen operaciones de tracto sucesivo, sino entregas de bienes cuyo devengo se produce cuando se ponen a disposición del adquirente. Respecto a la facturación, es posible expedir facturas recapitulativas que incluyan distintas operaciones realizadas para un mismo destinatario dentro de un mismo mes natural. Estas facturas deben emitirse, si el destinatario es empresario, antes del día 16 del mes siguiente al de las operaciones.
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