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A vehicle company inquired whether it was required to issue invoices for vehicle sales where an employee misappropriated the funds. The DGT ruled that the sales are attributed to the company and must be subject to both VAT and Corporate Tax.
Cuestión planteada ¿Es correcto que, como consecuencia de estas circunstancias, la empresa no debe emitir facturas, pues no ha vendido ni ha cobrado los vehículos?
Las ventas realizadas por un empleado autorizado en nombre de la empresa son operaciones de la sociedad, por lo que existe el hecho imponible del IVA al producirse la entrega de bienes. En el Impuesto sobre Sociedades, los ingresos deben imputarse en el ejercicio en que se devengaron, debiendo la empresa rectificar los errores de ejercicios anteriores. El posible gasto por la insolvencia del empleado se integrará en la base imponible del ejercicio en que se reconozca la deuda, mediante ajuste extracontable.
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