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A query was raised regarding when the period to rectify output VAT begins in a land swap for future development when the developer enters insolvency proceedings. The DGT ruled that the four-year period starts when the judicial resolution annulling the transaction becomes final.
Cuestión planteada Aclaración de la contestación vinculante de fecha 26 de julio de 2017, consulta número V2028-17. En particular, cómputo del plazo para proceder a efectuar la rectificación de la cuota del Impuesto sobre el Valor Añadido repercutida.
El plazo de cuatro años para rectificar las cuotas de IVA por modificación de la base imponible inicia en el momento en que adquiera firmeza la resolución judicial que deje sin efecto la operación. La entidad concursada debe rectificar mediante factura rectificativa y reintegrar las cuotas a quien las soportó. La rectificación debe realizarse regularizando la situación en la declaración-liquidación del periodo correspondiente o en las posteriores dentro del año siguiente.
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