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A regional administration inquired whether it must bear the VAT on invoices that its suppliers reject and rectify with a delay of more than one year. The DGT ruled that rectification is possible provided the error is reported and four years have not elapsed since the tax accrual.
Cuestión planteada Si la consultante debe soportar el Impuesto sobre el Valor Añadido repercutido en las facturas objeto de consulta.
Los proveedores deben repercutir el IVA y rectificar las cuotas cuando se determinen incorrectamente o cambie la base imponible. La rectificación debe hacerse al advertirse la causa, siempre que no hayan pasado cuatro años desde el devengo. Si el destinatario no es empresario o profesional, no se podrá rectificar para aumentar la cuota salvo por elevación legal de tipos o causas del artículo 80 de la Ley 37/1992.
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