Disculpad en primer lugar mi pequeña duda por si a alguien le parece muy simple.

Me encuentro ante la situación de vender un inmueble de forma periodificada pero con entrega de llaves en el momento de la primera entrega.

El IVA se debe pagar con la primera entrega, y contablemente incluir la operacion con esta fecha, pero fiscalmente puedo hacerlo según se vayan produciendo las entregas??

Sí, si desde la entrega hasta el último plazo de pago transcurre más de un año, artículo 19.4 de la Ley de Impuesto de Sociededes.

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info@nbconsultores.com

Un saludo

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