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A construction company seeks clarification on when VAT should accrue when issuing monthly work certifications, particularly when dealing with Public Administrations. The DGT clarifies that the timing of accrual depends on the type of client and the nature of the construction work.
Cuestión planteada 1. En qué momento se produce el devengo del IVA, conforme a lo dispuesto en el artículo 75 de la Ley 37/1992, tanto en el caso de particulares como de administraciones públicas. En este último supuesto, si de las certificaciones mensuales, al no existir recepción de obra hasta la finalización de la misma, se devenga cuando paga la administración pública antes de la recepción de la obra o en el momento en se entrega la factura con la certificación mensual de obra ejecutada.
Si el destinatario es una Administración Pública, el IVA se devenga en el momento de la recepción, total o parcial, de las obras. Para destinatarios que no sean Administraciones Públicas, el devengo ocurre cuando los bienes se ponen a disposición del dueño (en obras con materiales) o cuando se ejecutan las operaciones (en obras sin materiales). Los pagos anticipados devengan el impuesto en el momento del cobro. La expedición de certificaciones de obra no determina el devengo por sí sola, salvo que supongan un pago anticipado.
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