Los coches comprados en agosto y entregados en septiembre tributarán con dos tipos de IVA

Publicado el día 13/08/2012 por Anónimo

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Los anticipos entregados por los clientes en un concesionario para reservar un automóvil tributarán a un tipo de IVA del 18% hasta el próximo 1 de septiembre, mientras que el importe que quede por abonar con posterioridad a esa fecha soportará un tipo del 21% en este gravamen.

Así se desprende de un informe elaborado por la Asociación Nacional de Vendedores de Vehículos a Motor (Ganvam) sobre los problemas que puede generar la subida del IVA, que entrará en vigor el 1 de septiembre, en la facturación por la venta o reparación de vehículos.

El informe explica que cuando se producen pagos anticipados anterior al hecho imponible, el impuesto se devengará en el momento del cobro parcial recibido. Por consiguiente, el IVA aplicable será el vigente en el momento en el que se efectúa cada pago.

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Los coches comprados en agosto y entregados en septiembre tributarán con dos tipos de IVA

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