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A court agent (procurador) requested clarification regarding the timing of VAT accrual and the issuance of invoices in account swearing procedures. The DGT clarified that the tax accrues upon completion of the service or when advance payments are received, and establishes invoicing deadlines based on the recipient.
Cuestión planteada Devengo del Impuesto sobre el Valor Añadido y momento en que se debe expedir la correspondiente factura.
El devengo del IVA en servicios de abogados y procuradores ocurre cuando concluye cada servicio, salvo que existan pagos anticipados, en cuyo caso el devengo se produce al cobrar los importes. La factura debe expedirse en el momento de la operación, aunque si el destinatario es empresario o profesional, puede emitirse antes del día 16 del mes siguiente al devengo. Si una resolución judicial modifica la cantidad a abonar, se deberá rectificar la base imponible y las cuotas repercutidas.
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