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The query asks which VAT rate should be applied if the tax is passed on outside the prescribed period. The DGT rules that the rate in force at the time of accrual must be applied, regardless of when the invoice is issued.
Cuestión planteada Aclaración de la contestación vinculante de 10 de mayo de 2023, número V1235-23. En particular, sobre si, en caso de repercusión extemporánea de la cuota del Impuesto sobre el Valor Añadido, el tipo aplicable es el vigente en el momento del devengo o de la repercusión del Impuesto sobre el Valor Añadido.
El tipo impositivo aplicable a cada operación es el vigente en el momento del devengo, según el artículo 90.Dos de la Ley 37/1992. Esto se mantiene incluso en supuestos de repercusión extemporánea, con independencia del momento en que se emita y cobre la factura que documente las operaciones. El devengo en prestaciones de servicios se produce cuando se ejecutan o cuando se perciben pagos anticipados.
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