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The applicant asks whether VAT on an annual lease payment received in advance should be declared in a single period or broken down by month. The DGT rules that accrual occurs when the price becomes due or, in the case of advance payments, at the time of collection.
Cuestión planteada Se cuestiona si debe incluir en la declaración correspondiente todo el importe percibido anticipadamente o por el contrario debe realizar los desgloses de los meses a los que corresponde el pago e incluirlos en las correspondientes declaraciones trimestrales.
En los arrendamientos, el IVA se devenga cuando resulte exigible la parte del precio según lo pactado entre las partes. Si se perciben pagos anticipados antes de la realización de la operación, el impuesto se devengará en el momento del cobro total o parcial de los importes efectivamente percibidos. En este caso, el arrendador debe repercutir el IVA en la factura y declararlo en el periodo correspondiente al cobro.
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