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A real estate leasing company has requested clarification on when VAT should accrue for the sale of garages where possession was transferred in 2009, but the formal deed is only being executed now. The DGT ruled that accrual occurs when the goods are made available to the buyer, unless advance payments have been made.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido relativo a dicha entrega.
El devengo del IVA en entregas de bienes se produce, por regla general, cuando se pone la posesión de los bienes a disposición del adquirente. Si se otorga escritura pública, la puesta en posesión se entiende realizada en el momento de su otorgamiento, salvo que la escritura indique un momento distinto. En el caso de pagos anticipados anteriores a la realización del hecho imponible, el impuesto se devenga en el momento del cobro total o parcial del precio.
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