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A company sought clarification regarding the VAT accrual for a contract involving a purchase commitment and product promotion, and whether previously issued invoices required rectification. The DGT ruled that these constitute two independent services with distinct accrual rules and that if an invoice was issued in error prior to accrual, it may be rectified.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido del compromiso de compra y promoción de productos asumido por la consultante. En su caso, rectificación de las facturas que se hubiesen expedido incorrectamente.
El compromiso de compra y la promoción son prestaciones de servicios independientes que deben tributar por separado. El servicio de promoción es de tracto sucesivo, mientras que el compromiso de compra es de tracto único. El devengo de cada uno seguirá sus reglas específicas (art. 75 Ley IVA), sin perjuicio de los pagos anticipados. Si las facturas se emitieron erróneamente antes del devengo real, se puede rectificar mediante las vías del artículo 89.5 de la Ley IVA.
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