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A taxpayer inquired which return should include September transactions for which a summary invoice is issued on 1 October. The DGT ruled that, although the invoice is dated October, the transactions must be recorded in the return for the period in which they accrued, namely, the third quarter.
Cuestión planteada Si el periodo de liquidación de la consultante coincide con el trimestre natural, en qué declaración debe declararse el Impuesto sobre el Valor Añadido correspondiente a las operaciones efectuadas en el mes de septiembre y cuya factura es expedida el 1 de octubre.
Las operaciones deben consignarse en la declaración correspondiente al periodo de declaración en el que se hayan devengado. Si las operaciones se devengan en el mes de septiembre y el periodo de liquidación es trimestral, deben incluirse en la declaración del tercer trimestre. La expedición de una factura recapitulativa el 1 de octubre es válida si el destinatario es empresario o profesional.
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