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A temporary employment agency has requested clarification on when VAT should accrue for its worker placement services. The DGT has determined that this activity does not constitute a continuous supply, but rather that accrual occurs at the moment the services are provided.
Cuestión planteada Devengo del Impuesto.
La puesta a disposición de trabajadores no se considera una prestación de servicios de tracto sucesivo. Por tanto, el devengo del impuesto se rige por la regla general del artículo 75.1.2º de la Ley 37/1992, produciéndose cuando se prestan, ejecutan o efectúan las operaciones gravadas, es decir, cuando se ponen a disposición de la empresa usuaria los trabajadores.
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