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A press distributor invoices the full amount of magazines upon delivery to retailers, but subsequently receives unsold stock. The DGT has ruled that, as this does not constitute an estimation contract, the tax point occurs upon delivery, meaning subsequent returns require the rectification of tax amounts through a credit note.
Cuestión planteada Tributación de las operaciones descritas.
La operativa descrita no se ajusta a los contratos estimatorios, por lo que el IVA se devenga cuando las revistas se ponen a disposición de los vendedores. La devolución de ejemplares no vendidos implica una resolución parcial de la entrega original. Por tanto, la distribuidora debe rectificar las cuotas repercutidas mediante la emisión de una factura rectificativa y regularizar su situación tributaria.
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