Skip to content
Back to index
V0545-21 10 March 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · devengo

Impossible to correct VAT rates after four years from base modification

A company asked whether it could issue corrected invoices following a final judicial decision on cargo revaluation. The DGT replied that although the judgment alters the price, the four-year period for correcting VAT rates has expired.

The question raised

Accrual of Value Added Tax derived from said amounts and, where applicable, whether it would be possible to issue the corresponding invoices at present. Whether the Administration's right to demand, if applicable, said portion of the Value Added Tax would be time-barred.

The DGT's ruling

The accrual of VAT in works executed for Public Administrations occurs at the time of their receipt. The modification of the tax base due to a change in price must be rectified within a period of four years from the occurrence of the circumstances that give rise to it. In this case, as more than four years have elapsed since the judgment became final, it is not possible to proceed with the rectification. Regarding the statute of limitations, the judicial appeals filed by the taxpayer interrupt the limitation period for the Administration's right to assess the debt.

Book your free first meeting