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A construction company has enquired whether 5% retentions held as guarantees in work certificates should reduce the VAT taxable base. The DGT has ruled that these amounts are not considered effectively collected and must not be included in the taxable base when the tax is accrued via advance payments.
Cuestión planteada Si las referidas retenciones practicadas en concepto de garantía deben minorar la base imponible del Impuesto sobre el Valor Añadido que grava cada operación.
La base imponible del IVA está constituida por el importe total de la contraprestación procedente del destinatario. Cuando el devengo ocurre por pago anticipado, la base imponible se compone de los importes efectivamente percibidos, sin incluir las cantidades retenidas en garantía. No obstante, al producirse el devengo por la entrega final de la obra, la base imponible sí comprenderá los importes retenidos en garantía que estuvieran pendientes de cobro.
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