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The inquirer asks whether the transfer of funds to a registrar triggers VAT accrual and the obligation to issue an invoice. The DGT rules that it depends on whether the funds are intended to remunerate services (an advance payment subject to VAT) or to reimburse expenses incurred on behalf of the client (a disbursement not subject to VAT).
Cuestión planteada Si la entrega de los fondos consultados determina el devengo del Impuesto sobre el Valor Añadido y la obligación de expedir factura, o un documento denominado factura.
Si la provisión de fondos busca retribuir servicios del registrador, se considera pago anticipado y devenga el IVA, obligando a emitir factura. Si los fondos son para reembolsar sumas que el profesional paga en nombre y por cuenta del cliente mediante mandato, son suplidos y no integran la base imponible. Para que sea suplido, debe haber mandato expreso, la cuantía debe coincidir exactamente con el gasto y la factura del tercero debe expedirse a nombre del cliente.
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