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A geriatric care home enquired whether it could refund excess VAT charged to a resident who is now entitled to the reduced rate due to dependency benefits. The Directorate General for Taxes (DGT) stated that tax amounts can be rectified if it is proven that the requirements were met at the time of accrual.
Cuestión planteada Si es posible que la residente solicite la devolución del Impuesto sobre el Valor Añadido repercutido en exceso y, en su caso, procedimiento para la tramitación.
El sujeto pasivo debe rectificar las cuotas de IVA repercutidas en exceso cuando se produzcan circunstancias que modifiquen la base imponible, siempre que no hayan pasado cuatro años desde el devengo. Para servicios de atención residencial, el proveedor debe expedir factura rectificativa y reintegrar el importe al cliente si se acredita que los requisitos para el tipo del 4% se cumplían en la fecha de devengo. La rectificación puede hacerse regularizando la situación en las declaraciones posteriores hasta un año después de la rectificación.
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