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V0218-21 10 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Procedural mechanism to correct IVA payments made without investment by the taxpayer

A contractor charged IVA in 2014 without the taxpayer's investment due to lack of notification by the customer. The DGT examines whether it can issue corrective invoices to refund the tax to the customer after the lapse of time.

The question raised

The following questions are raised:

The DGT's ruling

If VAT has been charged when reverse charge should have applied to the taxable person, it is necessary to rectify the unduly charged amounts by means of a credit note. The taxable person may choose to initiate a procedure for the rectification of self-assessments or regularize the situation in the tax return for the period of rectification or in subsequent returns up to one year later. If the charge was due at the time but is modified due to subsequent circumstances, there is no undue payment and the regularization route must be used. If the charge was undue due to the incorrect application of rules at the time of accrual, the procedure for the refund of undue payments may be chosen.

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