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A homeowners' association enquired whether it was required to pay the VAT rate difference (from 18% to 21%) following the signing of promissory notes for the installation of lifts. The DGT ruled that the signing of promissory notes does not constitute an advance payment; instead, the tax accrual occurs when the promissory notes mature or when the lift is made available.
Cuestión planteada Corrección de la repercusión efectuada por la empresa instaladora de los ascensores.
El tipo de IVA aplicable es el vigente en el momento del devengo. La suscripción de pagarés no constituye un pago anticipado, ya que el impuesto se devenga cuando los importes se perciben efectivamente en la fecha de vencimiento. Si los pagarés se satisfacen antes de la puesta a disposición del ascensor, se aplicará el tipo vigente en la fecha de cada pago; si se satisfacen después, o si no se han pagado, se aplicará el tipo vigente en el momento de la puesta a disposición del bien.
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