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An agricultural community of property has requested clarification regarding the accrual of advances for VAT and Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that the right to VAT flat-rate compensation arises upon the delivery of products, although reimbursement may be agreed upon at the time of payment. Regarding Income Tax, the allocation of advances will depend on whether the accrual basis or the cash basis is applied.
Cuestión planteada Devengo de estos anticipos a efectos del IVA y del IRPF.
En el IVA, el derecho a percibir la compensación a tanto alzado nace en el momento de la entrega de los productos naturales. No obstante, el reintegro de dicha compensación puede efectuarse, mediante acuerdo entre las partes, en el momento del cobro total o parcial del precio. En el IRPF, los anticipos deben imputarse según el criterio seguido por el contribuyente: si aplica el devengo contable, se imputan cuando se produzca el devengo; si aplica el criterio de caja, se imputan cuando se perciban.
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