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A photovoltaic energy company has requested clarification on when VAT should accrue for its supplies when acting through a representative. The DGT has ruled that accrual coincides with the point at which the supplies made by the representative to the market become due.
Cuestión planteada Devengo de sus suministros de energía eléctrica y, en particular, si es aplicable la regla contenida en el artículo 75.Uno.7º de la Ley 37/1992.
Los suministros de energía eléctrica son entregas de bienes y, al realizarse mediante un representante que actúa en nombre propio, constituyen operaciones de comisión de venta. Al ser operaciones de tracto sucesivo, el devengo del IVA se produce en el momento en que resulte exigible la parte del precio. Por tanto, la fecha de devengo coincidirá con la exigibilidad de los suministros que el representante efectúa a los adquirentes del mercado.
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