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A company requested a ruling regarding Corporation Tax and VAT treatment for the sale of oak barrels to a distillery in the United Kingdom. The DGT has determined that both income recognition and VAT accrual take place upon the delivery of the goods, regardless of any advance payments made.
Cuestión planteada ¿Cuál sería la tributación de la operación, tanto en IVA como en Sociedades?
En el Impuesto sobre Sociedades, el ingreso se devenga cuando se produce la entrega o puesta a disposición de los bienes, momento en que se adquiere el dominio. Para el IVA, la operación es una entrega de bienes sujeta pero exenta si se cumplen los requisitos de entrega intracomunitaria. El devengo del IVA ocurre el día 15 del mes siguiente al inicio del transporte o en la fecha de factura, sin que los pagos anticipados alteren este momento.
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