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A company inquired whether it could rectify VAT on a land sale following the judicial resolution of a payment-related resolving condition. The DGT confirms that rectification of the taxable base is possible and must be carried out through regularisation in the declaration-liquidation.
Cuestión planteada Si resultaría procedente la rectificación de la cuota del Impuesto sobre el Valor Añadido repercutida originariamente por la consultante en la entrega de la parcela y, en su caso, procedimiento y plazo para dicha rectificación.
La ineficacia de una operación por resolución firme permite la modificación de la base imponible y la reducción íntegra de la cuota. Al no tratarse de una acción de impugnación concursal, la rectificación debe realizarse mediante el procedimiento general de regularización en la declaración-liquidación del periodo en que se efectúe la rectificación o en las posteriores hasta un año después. Es obligatorio expedir una factura rectificativa y remitirla al destinatario.
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