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A franchisor inquired whether they should issue a credit note for goods returned by franchisees or if the franchisees should issue one. The DGT ruled that, provided the tax rate remains the same, the VAT can be rectified by deducting the return amount from the invoice of a subsequent supply.
Cuestión planteada Si el franquiciado debe expedir una factura repercutiendo el Impuesto sobre el Valor Añadido a la entidad consultante o, bien, esta última solo debe expedir una factura rectificativa por las mercancías devueltas.
Cuando la modificación de la base imponible se deba a la devolución de mercancías con ocasión de un suministro posterior al mismo destinatario, no es necesaria la factura rectificativa. Se puede practicar la rectificación restando el importe de los bienes devueltos en la factura del nuevo suministro, siempre que el tipo impositivo sea el mismo. Alternativamente, la entidad también puede optar por emitir una factura rectificativa identificando la factura original.
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