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A company inquired whether it could issue a credit note to a third party (the property owner) who intends to settle the debt of a subcontractor in insolvency proceedings. The DGT ruled that, in the absence of contractual novation, the third party is not the recipient of the transaction and is therefore not subject to VAT; consequently, issuing a credit note to them is not appropriate.
Cuestión planteada Si es posible la expedición de una factura rectificativa al nuevo destinatario.
Si el tercero paga sin que exista una novación contractual que cambie al destinatario, no hay un acto de consumo por su parte y la operación no está sujeta a IVA respecto a él. En caso de concurso de acreedores del destinatario original, la base imponible solo puede reducirse si se cumplen los plazos de la Ley Concursal. Si el plazo de dos meses tras el llamamiento de acreedores ha expirado, no es posible la modificación de la base imponible.
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