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A company enquired whether it could issue an invoice in 2016 using the VAT rate applicable in that year for a service provided in 2012, and whether compensation should be included in the taxable base. The DGT ruled that the rate in force at the time of accrual must be applied and that compensation does not form part of the taxable base if it does not constitute consideration for the service.
Cuestión planteada Momento en el que nació la obligación del proveedor de expedir factura y si tiene derecho a repercutir el impuesto durante el ejercicio 2016 respecto de un servicio prestado en 2012. Tipo impositivo que, en su caso, correspondería aplicar y si la indemnización que debe satisfacer forma parte de la base imponible de la operación.
El tipo impositivo aplicable es el vigente en el momento del devengo de la operación. Un documento con la denominación de 'factura proforma' tiene consideración de factura si contiene los elementos mínimos exigidos por el Reglamento de facturación vigente en el momento del devengo. La rectificación de una factura por error en las cuotas no puede realizarse si han transcurrido cuatro años desde el devengo. Las indemnizaciones no forman parte de la base imponible si, por su naturaleza, no constituyen contraprestación o compensación de la operación sujeta al impuesto.
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