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A company acting as an intermediary in the sale of food products has requested clarification on when VAT accrues on deliveries made by its suppliers. The Directorate General for Taxes (DGT) indicates that the timing of accrual depends on the contractual relationship, noting that special rules may apply in the case of commission or consignment contracts.
Cuestión planteada Fecha de devengo de las entregas de bienes efectuadas por los proveedores a la consultante.
Si la relación entre el proveedor y la consultante es mediante contrato de comisión de ventas (actuando el comisionista en nombre propio) o contratos estimatorios, el devengo no ocurre al poner los bienes a disposición de la consultante. En estos casos, el devengo se produce cuando se ponen los bienes a disposición del adquirente final. Según el artículo 75.Uno.8º, en entregas exentas, el devengo será el día 15 del mes siguiente al inicio del transporte o la fecha de factura si es anterior.
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