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V2831-15 29 September 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

VAT accrual occurs when amounts required to achieve guaranteed returns become payable

A company has requested clarification on when VAT should accrue under a contract designed to guarantee the profitability of a commercial premises. The Directorate General for Taxes (DGT) has ruled that the tax accrues at the moment the amounts necessary to achieve said profitability become due.

The question raised

Cuestión planteada Devengo del Impuesto.

The DGT's ruling

El depósito previo de dinero en una cuenta bancaria no constituye una contraprestación sujeta a IVA. El devengo del impuesto se produce en el momento en que resulten exigibles las cuantías pendientes que permitan alcanzar la rentabilidad estimada pactada.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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