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V0295-20 7 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · compensación a tanto alzado

Sellers must rectify undue compensation received under the special scheme via credit note

A cooperative paid lump-sum compensations to a civil society that incorrectly applied the special agricultural scheme. The DGT ruled that the seller must reimburse the compensations to the Tax Agency and rectify the transaction using a credit note to apply the VAT from the general scheme.

The question raised

Procedure to carry out the described rectification and the obligation of the taxpayer to accept the pass-through of the Value Added Tax levies.

The DGT's ruling

The selling entrepreneur must reimburse the Tax Administration for the compensations unduly received. To rectify the failure to pass on VAT, the seller must issue a corrective invoice including the details of the original receipts, provided that four years have not elapsed since the accrual. In the case of an extinct civil society, the obligation to rectify is transferred to its partners in their capacity as successors.

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