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V1401-22 15 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · rectificación de cuotas

IVA invoices can be corrected after inspection if no fraud and four-year period is respected

A construction company asked whether it could correct invoices after the AEAT declared the taxpayer's investment inadmissible. The DGT replied that this is possible as long as there is no fraud and the four-year period is respected, excluding the inspection period.

The question raised

Possibility of rectifying the aforementioned invoices and whether Company B has the right to deduct the new Value Added Tax amounts charged by Company A.

The DGT's ruling

The rectification of tax quotas is permissible if an original invoice was issued and it is carried out upon noticing the incorrect cause, provided that four years have not elapsed since the accrual. In the calculation of this period, the time elapsed from the commencement of the audit until the finality of the administrative act is not counted. Furthermore, rectification shall not proceed if the Administration proves that the taxpayer participated in fraud or was aware of doing so.

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