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A company asks whether advance payments trigger VAT liability in intracommunity deliveries or purchases and how to declare them. The DGT confirms that no VAT liability arises in advance and that such transactions must be reported in form 349 when the actual liability arises.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido en dichas entregas intracomunitarias y período de declaración de las mismas en el Modelo 349. Período de declaración de las mismas a efectos del Intrastat.
En las entregas de bienes intracomunitarias (art. 25 Ley IVA), no se produce el devengo anticipado por la percepción de anticipos. Del mismo modo, en las adquisiciones intracomunitarias de bienes, tampoco se produce el devengo anticipado por la realización de un pago previo. Las operaciones deben consignarse en el modelo 349 en el período de declaración en el que se hayan devengado. Respecto al Intrastat, la DGT no resuelve por ser un sistema de recogida de datos estadísticos sin sujetos pasivos ni obligados tributarios.
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