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V1347-24 7 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · rectificación de cuotas

If the work is cancelled, supplier must adjust VAT base and refund excess to customer

A private individual asks whether they can recover VAT from a deposit for a renovation that will not be carried out because the construction company has closed following the death of its manager. The DGT responds that it is not an improper income, but a modification of the VAT base that the supplier must adjust.

The question raised

Whether it is possible to recover the VAT paid in the settlement of the invoice.

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