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A company inquired whether it could issue a corrective invoice to include VAT for transactions carried out more than a year ago, following a local council's refusal to bear the cost. The DGT ruled that if more than one year has passed since the accrual, the right to pass on the tax is lost.
Cuestión planteada Si la entidad consultante tiene que emitir una factura rectificativa de la original en la que no se incluya dicha cuota del Impuesto sobre el valor Añadido y si puede obtener la devolución de la misma.
De acuerdo con el artículo 88.4 de la Ley 37/1992, se pierde el derecho a la repercusión del IVA cuando ha transcurrido un año desde la fecha del devengo. Por tanto, si la entidad no repercutió la cuota en ese plazo máximo, no puede exigirla al destinatario, aunque las cuotas devengadas deban declararse e ingresarse conforme a derecho.
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