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An aeronautical company requested clarification on when VAT should accrue in a consignment sale where legal ownership only transfers upon consumption of parts, but the risks are borne by the customer. The DGT ruled that accrual occurs when the parts are made available to the customer.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido.
La entrega de bienes se produce cuando se transmite el poder de disposición con las facultades de un propietario, independientemente de la propiedad jurídica. En este caso, la entrega se perfecciona al poner las piezas a disposición en el almacén del cliente, ya que es cuando este asume los riesgos y costes. El devengo del impuesto se produce en ese momento o, si hay pagos anticipados, en el momento del cobro.
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