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Two companies ask when VAT arises on a sale of licences and patents with a fixed and variable price based on future sales. The DGT responds that VAT arises at the time of transfer and that the taxable base must be set provisionally using sound criteria.
Cuestión planteada Momento en que se produce el devengo y la fijación de la base imponible de la operación a efectos del Impuesto sobre el Valor Añadido.
El IVA por la transmisión de activos intangibles se devenga cuando se efectúa la transmisión, sin que el desconocimiento del importe definitivo de la contraprestación retrase el hecho imponible. El sujeto pasivo debe fijar provisionalmente la base imponible aplicando criterios fundados, pudiendo rectificarla cuando se conozca el importe definitivo. Los pagos posteriores derivados de la parte variable no son pagos anticipados, sino que obligan a rectificar la base imponible provisional conforme se conozcan las cuantías definitivas al cierre de cada periodo.
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