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The taxpayer asks whether VAT should be included in a credit note issued for an early payment discount in a transaction where the reverse charge mechanism was applied. The DGT rules that, since the tax was not originally charged due to this rule, the adjustment to the taxable base must not include the charging of the VAT amount.
Cuestión planteada Si en la factura rectificativa deberá modificarse repercutir el Impuesto sobre el Valor Añadido.
En operaciones donde se aplica la inversión del sujeto pasivo, la factura rectificativa por descuentos o bonificaciones posteriores debe respetar dicha circunstancia. Dado que en la factura original no se repercutió la cuota del IVA, la rectificación de la base imponible no debe proceder a la rectificación de la repercusión del impuesto.
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