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A company sought clarification on whether it could adjust the VAT on the sale of a customer portfolio, where the price was subject to revision if volumes decreased. The DGT ruled that a change in price allows for the modification of the taxable amount and the adjustment of the tax liability via a credit note.
Cuestión planteada Si resulta posible rectificar la cuota del Impuesto sobre el Valor Añadido repercutida inicialmente en dicha operación.
La alteración del precio tras la operación permite modificar la base imponible del IVA. El sujeto pasivo debe expedir una factura rectificativa en un plazo de cuatro años desde que se produzca la circunstancia que motive la modificación. Si la rectificación reduce las cuotas, el sujeto pasivo puede optar por solicitar la devolución de ingresos indebidos o regularizar su situación en la declaración correspondiente o en las posteriores en el plazo de un año, debiendo reintegrar el importe al destinatario.
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