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A query was raised regarding when VAT should accrue in the sale of a plot with a dwelling following years of delay in executing the public deed. The DGT ruled that accrual occurs when the property is made available to the purchaser or upon receipt of advance payments.
Question raised: Accrual of Tax in the described operation.
The accrual of VAT on the supply of goods occurs when the good is made available to the acquirer. If advance payments exist prior to delivery, the tax accrues at the time of collection of said amounts. The delivery of the item is understood to be completed when it is placed in the power and possession of the buyer, regardless of the formalization of the public deed.
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