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A temporary union of companies asks how to handle a negative price revision in the final certification of a metro project. The DGT responds that such a reduction should not be included in the taxable base of the final invoice if it occurs prior to or simultaneously with the accrual, without altering already made advance payments.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de dicha revisión del precio de la obra objeto de consulta.
La reducción del precio de la obra, si se justifica y se concede previa o simultáneamente al momento de la operación, no se incluye en la base imponible del Impuesto. En el caso de certificaciones de obra con Administración Pública, el devengo se produce en la recepción de la obra o en el momento del cobro de los pagos anticipados. La revisión de precios final no permite modificar los pagos anticipados que ya han devengado el impuesto anteriormente.
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