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A software company asks how to invoice and tax a four-year contract with a municipality requiring semi-annual invoicing. The DGT clarifies that Corporate Income Tax follows the accounting period and VAT depends on the nature of the service.
Cuestión planteada Tratamiento fiscal que debe darse al supuesto planteado a efectos del Impuesto sobre el Valor Añadido y del Impuesto sobre Sociedades.
En el Impuesto sobre Sociedades, los ingresos deben integrarse en la base imponible según su devengo contable, siguiendo la NRV 14ª del PGC, que exige reconocerlos según el grado de avance si la obligación se cumple a lo largo del tiempo. En el IVA, el devengo en operaciones de tracto sucesivo ocurre cuando resulte exigible cada parte del precio. La imputación de ingresos debe respetar la normativa contable independientemente de la fecha de cobro.
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