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A precious metals company asks how to tax 'accounting purchases and sales' used for pricing. The DGT states that the taxable base for acquisition is the supplier's invoice amount and that settlement adjustments are not VAT-covered operations.
Cuestión planteada Tributación de las operaciones efectuadas por la entidad consultante a efectos del Impuesto sobre el Valor Añadido, y en concreto, las operaciones denominadas como compras y ventas de metales preciosos contables.
La base imponible de la adquisición intracomunitaria de bienes es el importe que consta en la factura emitida por el proveedor en el momento de la compra física. Los ajustes mediante documentos de liquidación para fijar el precio final no constituyen un hecho imponible ni una remuneración de operaciones sujetas. La denominada 'venta de metales preciosos contables' es solo un ajuste de pagos entre partes vinculadas.
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