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A Compensation Board asks what VAT rate to apply when returning excess dues to members and whether the taxpayer's investment applies. The DGT replies that membership dues must be corrected using the rate in force at the original due date, and that the taxpayer's investment does not apply to dues due before October 2012.
Question raised 1. Regarding the refund of assessments to the joint owners, given that the corresponding charged VAT has been calculated at the various rates in force at each time (16%, 18%, 21%, 0% due to reverse charge), what VAT rate must be applied to the credit corresponding to the aforementioned refunds? Would we be facing a case of reverse charge through the application of Article 84.One.2.f) of Law 37/1992?
The rectification of tax amounts must be carried out by the taxpayer who performed the original charge. The applicable tax rate shall be the one in force at the time of accrual of the transaction whose tax base is being modified. The reverse charge mechanism under Article 84.One.2.f) only applies to transactions whose accrual occurred on or after October 31, 2012.
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