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V0911-22 28 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

VAT rectification for unpaid 2015 invoices is not permitted unless a final court ruling is issued

A taxpayer inquired whether they could rectify 2015 VAT returns due to unpaid invoices and if this would be possible following a court ruling. The Tax Agency responded that rectification due to non-payment is no longer possible as the statutory deadlines have passed; however, if a final court judgment nullifies the transaction, rectification may be requested within a four-year period.

The question raised

Whether the taxpayer may proceed to rectify the tax amounts charged in 2015 and whether they could rectify said amounts once the judgment of the cassation appeal has been issued.

The DGT's ruling

The modification of the tax base due to uncollectible credits is not permissible, as the three-month period following the six-month or one-year period provided for by law has expired. However, if there is a final judicial ruling that nullifies the transaction, the tax base may be modified within four years following the finality of said ruling. To this end, a corrective invoice must be issued and sent to the recipient.

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