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A company requested clarification on when VAT should accrue for continuous services involving contractually agreed periodic payments. The DGT clarifies that accrual takes place on the due dates of each agreed payment.
Cuestión planteada La consultante solicita aclaración de la contestación vinculante de 28 de mayo de 2018, número V1403-18, en particular sobre la aplicación de lo establecido en el segundo párrafo del artículo 75.Uno.7º de la Ley 37/1992, respecto de las prestaciones de servicios objeto de consulta.
En operaciones de tracto sucesivo con precio pactado y momentos de exigibilidad determinados, el devengo se produce en el momento en que resulte exigible cada parte del precio. No se aplica el devengo al 31 de diciembre si existe un pacto de exigibilidad de los pagos. En el caso concreto, el devengo se produce en las fechas de exigibilidad de cada una de las cuatro percepciones pactadas.
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