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A local council sought clarification on whether it was mandatory to pay VAT on electricity invoices containing pricing errors and surcharges, following a three-year delay in issuing corrected invoices. The DGT indicates that rectification is mandatory if the tax amounts were incorrect or the taxable base changes, provided that four years have not elapsed since the tax accrual.
Cuestión planteada Si es obligatorio el pago del Impuesto sobre el Valor Añadido repercutido en las operaciones descritas.
La empresa debe rectificar las cuotas de IVA si se determinaron incorrectamente o si se producen circunstancias que modifiquen la base imponible, como la alteración del precio. Esta rectificación debe realizarse en el momento en que se adviertan las causas de la incorrecta determinación, siempre que no hayan transcurrido cuatro años desde el devengo. Si la rectificación implica un aumento de cuota y el destinatario no es empresario o profesional, no procederá la rectificación salvo por elevación legal de tipos impositivos.
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