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A company has enquired whether it can deduct new VAT amounts charged by its supplier through credit notes following an inspection that invalidated the special regime for agriculture, livestock, and fishing. The DGT has ruled that this is possible provided certain rectification requirements are met and that the amounts will follow the general deduction rules.
Cuestión planteada Deducibilidad de las nuevas cuotas soportadas y satisfechas por la adquisición de productos, conforme a las facturas rectificativas recibidas.
El proveedor podrá repercutir el IVA mediante facturas rectificativas si los clientes reintegraron la compensación a tanto alzado mediante recibos y el proveedor tiene copia de estos. La rectificación debe hacerse en un plazo de cuatro años, el cual se interrumpe durante la actuación inspectora. No procederá la rectificación si se acredita que el sujeto pasivo participaba en un fraude. Las nuevas cuotas soportadas se deducirán conforme al régimen general de deducciones.
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