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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.
Cuestión planteada Posibilidad de rectificar las citadas facturas y de que la Sociedad B tenga derecho a deducir las nuevas cuotas del Impuesto sobre el Valor Añadido repercutidas por la Sociedad A.
La rectificación de cuotas de IVA es procedente si se emitió una factura original y se realiza al advertir la causa incorrecta, siempre que no hayan pasado cuatro años desde el devengo. En el cómputo de este plazo no se incluye el tiempo transcurrido desde el inicio de las actuaciones de comprobación hasta la firmeza del acto administrativo. No procede la rectificación si la Administración acredita que el sujeto pasivo participó en un fraude o sabía que lo hacía. La deducción de las nuevas cuotas por el destinatario se rige por el régimen general de deducciones.
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