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A company inquired whether it could rectify VAT amounts that were initially treated as exempt but were subsequently determined to be taxable following an inspection. The DGT ruled that rectifying these amounts is possible and that the recipient may deduct said amounts in accordance with the regulations.
Cuestión planteada Modificación de las cuotas repercutidas y deducción de las mismas.
El sujeto pasivo debe rectificar las cuotas cuando se adviertan las causas de su incorrecta determinación, siempre que no hayan transcurrido cuatro años desde que se advirtieron dichas causas. Asimismo, el destinatario de las prestaciones podrá deducir las cuotas repercutidas como consecuencia de la rectificación en los términos del artículo 114 de la Ley del IVA.
What is published here, applied to a company or a specific case. The first meeting is free.
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