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A taxpayer made an error in the boxes of their VAT self-assessment (Form 303) by failing to correctly reflect credit notes, even though the final tax liability remained unchanged. The Directorate-General for Taxes (DGT) responds that the mechanism for rectifying self-assessments is available provided that harm to legitimate interests can be demonstrated.
Cuestión planteada Si la norma recoge algún mecanismo que permita corregir la situación descrita a los efectos de que la autoliquidación del Impuesto sobre el Valor Añadido presentada refleje correctamente los importes anotados en el libro registro de facturas expedidas correspondientes a facturas rectificativas.
Para rectificar una autoliquidación, es requisito esencial acreditar un perjuicio en los intereses legítimos del obligado tributario. El interés legítimo implica que la pretensión debe suponer un beneficio, utilidad o la eliminación de una carga en la esfera jurídica del interesado. La valoración de si existe dicho interés en un caso concreto corresponde a los órganos de comprobación de la Administración.
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