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Advance Payment: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 50 rulings · 2014–2026

Current position

In service operations, the tax is accrued at the time of total or partial collection of the amounts actually received when advance payments occur. In lease-purchase agreements, accrual occurs upon collection of the amounts due, as it constitutes a service provided over a continuous period. If the amounts received are not linked to an administrative or management cost, they are considered indemnities not subject to IVA.

The DGT's position remains constant regarding the accrual of the tax at the time of collection of advance amounts. The analyzed rulings confirm that the partial or total collection of the consideration triggers the tax obligation, whether in manufacturing, mediation, or continuous services such as leasing. No change in criterion is observed, but rather the application of the rule to different factual scenarios.

Analysis based on 48 of 50 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1119-26 19 May 2026

IVA due at time of placing goods at customer's disposal

SG de Impuestos sobre el Consumo
devengoejecución de obracertificación de obrapago anticipadoderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1535-22 27 Jun 2022

No devengo anticipado de IVA en operaciones intracomunitarias

SG de Impuestos sobre el Consumo
entrega intracomunitariaadquisición intracomunitariadevengopago anticipadomodelo 349 LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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