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A glass recycling company inquires as to when VAT should accrue for its services. The DGT determines that these services are of continuous performance and the accrual occurs when each part of the price becomes due.
Question raised: Accrual of said operations.
The glass waste management service is considered a complex service of continuous performance. The accrual of the tax occurs at the moment when the part of the price comprising each payment becomes due. If the price or its due date has not been agreed upon, the accrual shall be on December 31 of each year for the proportional part of the elapsed period. If the amount is unknown at the time of accrual, it must be provisionally determined based on well-founded criteria.
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