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A taxpayer inquired about recovering VAT paid at 10% after their mother began receiving a financial benefit linked to residential services, which allows for the application of the 4% rate. The DGT explains that, although the original charge was correct given the circumstances at the time, the provider must rectify the tax amounts through a corrective invoice and refund the excess.
Cuestión planteada Fecha desde la que resulta de aplicación el tipo impositivo del 4 por ciento a los servicios de atención residencial cubiertos por una prestación económica vinculada al servicio que cubre más del 10 por ciento del precio.
El proveedor de servicios de atención residencial debe rectificar la cuota de IVA repercutida si se cumplen los requisitos para el tipo del 4% en la fecha del devengo. Para ello, debe expedir una factura rectificativa y reintegrar al cliente el importe de las cuotas repercutidas en exceso, conforme al artículo 89.5.b) de la Ley 37/1992. La rectificación es procedente siempre que se acredite la concurrencia de los requisitos objetivos en la fecha en que se devengó el impuesto.
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