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A query was raised regarding whether changing the payment method or an error in the tax rate allows for a modification of the VAT taxable base. The DGT ruled that if the change in payment method does not alter the amount of consideration, the taxable base remains unchanged.
Cuestión planteada Si la modificación de la forma de pago de la prestación de servicios o el error en la aplicación del tipo de gravamen suponen alguna de las causas previstas en el artículo 80 de la Ley 37/1992 para la modificación de la base imponible del Impuesto sobre el Valor Añadido. En caso afirmativo, plazo para la deducción por el consultante de las cuotas del Impuesto soportadas derivadas de dicha modificación de la base imponible.
La modificación de la base imponible según el artículo 80 de la Ley 37/1992 solo ocurre si se altera el precio o la contraprestación acordada. Un cambio de pago de no dinerario a dinerario no modifica la base imponible si el importe no varía. La aplicación de un tipo de gravamen incorrecto no supone necesariamente una modificación de la base imponible. El plazo para deducir cuotas rectificadas depende del motivo de la rectificación según el artículo 114 de la Ley 37/1992.
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