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V2177-17 22 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

The VAT rate applicable to construction works with advance payments is the rate in force at the time of collection

A company requested clarification on the VAT rate to apply to construction progress certificates for a housing development. The DGT clarifies that if payment is made in advance, the tax liability arises upon collection, and the rate in force at that time must be applied.

The question raised

Cuestión planteada 1.- Devengo de la operación.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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