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A Spanish company acts as a commission buyer for a US company's promotional materials. The DGT clarifies that when the US customer makes an advance payment, VAT on the future delivery from the commission agent to the foreign buyer arises, except where the delivery is exempt under Article 25 LIVA, in which case the advance payment does not trigger VAT. Advance payments made by the consultant to their supplier always trigger VAT on the domestic delivery, regardless of the final destination of the goods.
Cuestión planteada Aclaración de la consulta de 16 de mayo de 2023, consulta número V1281-23 en relación con los pagos anticipados al devengo definitivo de las operaciones realizadas.
En contratos de comisión de compra donde el comisionista actúa en nombre propio, se producen dos transmisiones: del proveedor al comisionista y del comisionista al comitente. Si el cliente realiza un pago anticipado, el IVA se devenga en el momento del cobro por los importes percibidos. Esta regla de devengo por pago anticipado se aplica de forma independiente a cada una de las dos entregas. Si el comisionista paga anticipadamente al proveedor, se devenga el impuesto de la entrega futura del proveedor al comisionista, independientemente de si la entrega posterior del comisionista al cliente es una operación exenta.
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