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The inquirer asks whether an invoice should be issued before or after receiving an advance payment. The DGT rules that the tax accrues at the time of payment; therefore, the invoice must be issued at that moment.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona cuál es el momento de emitir factura cuando se produce un pago anticipado, si antes o después de efectuar el pago.
El IVA se devenga en el momento del cobro total o parcial del precio cuando se produzcan pagos anticipados. La factura debe expedirse en el momento del devengo, es decir, al recibir el pago. Si el destinatario es empresario o profesional, la factura puede emitirse hasta el día 16 del mes siguiente al cobro. En la factura debe constar la fecha de expedición y, si es distinta, la fecha en que se recibió el pago anticipado.
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