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A local council has enquired whether it can recover or offset VAT from water distribution invoices that have expired. The Directorate General for Taxes (DGT) has ruled that this is not possible because the deadlines for modifying the taxable base and rectifying tax amounts have already passed.
Cuestión planteada Posibilidad de obtener la devolución de las cuotas del Impuesto ingresadas en su momento por dichas facturas, o de compensarlas en sus declaraciones del Impuesto de 2012.
Para reducir la base imponible por créditos incobrables, la modificación debe realizarse en el plazo de tres meses siguientes a la finalización del año desde el devengo. En este caso, los datos indican que dichos plazos ya han finalizado. Por tanto, no se puede proceder a la modificación de la base imponible ni a la emisión de facturas rectificativas para recuperar las cuotas.
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