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A local council has requested guidance on which tax rate to apply when refunding urbanisation fees to owners following a court ruling. The DGT has ruled that the rate in force at the time the original transaction accrued must be applied, and that the rectification must be carried out using credit notes.
Cuestión planteada Se cuestiona acerca del tipo impositivo que debe ser tenido en cuenta para efectuar las devoluciones y minoraciones correspondientes a los propietarios de los terrenos como consecuencia de la ejecución de la sentencia así como el tratamiento de dichas devoluciones y minoraciones en el Impuesto sobre el Valor Añadido.
En supuestos de modificación de la base imponible, la rectificación debe efectuarse con los tipos aplicados cuando se produjo el devengo de las operaciones, no con el tipo vigente al realizar la rectificación. El sujeto pasivo debe expedir facturas rectificativas y puede optar por regularizar la situación en la declaración-liquidación del periodo de la rectificación o en las posteriores hasta un año después. En este último caso, el sujeto pasivo está obligado a reintegrar al destinatario el importe de las cuotas repercutidas en exceso.
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