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A lawyer asks when IVA should be charged and invoice issued for services when costs depend on a subsequent valuation. The DGT responds that IVA is due upon procedure completion and that the taxable base may be provisionally fixed if unknown.
Cuestión planteada El consultante plantea cual es la fecha de devengo del Impuesto sobre el Valor Añadido, así como la fecha en la que debe expedir factura por los servicios consultados.
El devengo del IVA en servicios de abogados se produce cuando concluye la realización del servicio, coincidiendo con la conclusión del procedimiento judicial, salvo pagos anticipados. Si la contraprestación no es conocida en el momento del devengo, el sujeto pasivo debe fijarla provisionalmente aplicando criterios fundados. Una vez conocida la cuantía definitiva, se debe rectificar la base imponible mediante factura rectificativa. La indemnización por costas judiciales no constituye una operación sujeta a IVA, por lo que no hay devengo ni obligación de emitir factura a la parte perdedora.
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