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A company asks how to account for rectification invoices for deductions and self-invoiced bills received in 2025 with 2024 dates. The DGT clarifies that rectification of deductions for deductions depends on whether they modify the taxable base and when the documents are received.
Cuestión planteada Obligación de la consultante de modificar la declaración liquidación correspondiente al último trimestre de 2024, o bien inclusión en el período impositivo en el que se han recibido tales documentos.
Si un descuento concedido con posterioridad al devengo modifica la base imponible, la minoración de la deducción debe hacerse en el periodo en que se recibe la factura rectificativa. Si la anulación de descuentos incrementa la base imponible, se puede incrementar la deducción en el periodo de recepción o en los siguientes, dentro de los cuatro años desde el devengo. En cuanto a las autofacturas, se debe rectificar en los periodos en que se produjo el devengo de la operación.
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