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A company requested clarification regarding VAT accrual for a construction project lacking a formal acceptance certificate but already in use, as well as the rectification of tax amounts. The DGT clarified that VAT accrues when the work is made available to the owner or when progress payments are collected, and that incorrect tax amounts may be rectified provided four years have not elapsed.
Question raised 1.- Accrual of the Tax.
In construction works involving the supply of materials for private clients, VAT accrues when the goods are made available to the owner (full and immediate possession for use or disposal). If advance payments are made, the tax accrues at the time of collection for the amount received. The signing of the acceptance certificate or tacit acceptance determines the making available. Likewise, it is possible to rectify incorrectly charged tax amounts provided that four years have not elapsed since the accrual.
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