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A company sought guidance on the procedure following the termination of a land swap agreement for future works where VAT had already been charged. The DGT ruled that the return of the plot does not constitute a new supply, but rather a modification of the taxable base requiring the correction of tax amounts.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha operación y, en su caso, rectificación de las cuotas del Impuesto.
La resolución de la operación no constituye una nueva entrega de bienes, sino un supuesto de modificación de la base imponible según el artículo 80 de la Ley 37/1992. Al no existir ingreso indebido, la rectificación debe realizarse regularizando la situación en la declaración-liquidación correspondiente o en las posteriores hasta un año después. Para ello, es obligatoria la expedición de una factura rectificativa que cumpla los requisitos reglamentarios y se debe reintegrar el importe de las cuotas al destinatario.
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