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A company inquired whether the return of properties following the termination of a sale due to non-payment constituted a new VAT-liable transaction. The DGT ruled that this does not constitute a new supply, but rather a modification of the tax base of the original transaction.
Cuestión planteada Tratamiento de la resolución de la operación a efectos del Impuesto sobre el Valor Añadido.
La devolución de bienes por resolución de la operación no es una entrega de bienes sujeta a IVA, sino un supuesto de modificación de la base imponible. Las entidades transmitentes deben expedir una factura rectificativa y regularizar su situación tributaria en la declaración correspondiente. Asimismo, deben reintegrar el importe de las cuotas inicialmente repercutidas a la entidad que las soportó.
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