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V0090-25 3 February 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · junta de compensación

The assumption of outstanding assessments by a new owner does not permit the rectification of invoices issued to the previous holder

A compensation board consults whether it must modify invoices for assessments pending payment following the transfer of land from one compensation board member to another. The DGT responds that invoices issued to the original owner cannot be rectified because they were the recipient of the services at the time they were demanded.

The question raised

Question posed: Whether the consultant must modify the invoices issued to the previous owner of the land for the previous assessments that were pending payment.

The DGT's ruling

The recipient of the operations is the subject for whom the provision is made and who holds the position of creditor in the legal obligation. In this case, the recipient of the urbanization services of the previous and already demanded assessments is the original owner compensation board member. Therefore, the invoices issued to the previous owner cannot be rectified due to the fact that the new owner assumes the payment of said assessments.

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