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The taxpayer asks how to recover VAT paid at 10% when the 4% rate should have applied to residential services following the receipt of a linked financial benefit. The DGT indicates that the provider must rectify the tax amounts using a corrective invoice, provided the requirements were met at the time of accrual.
Cuestión planteada - Fecha desde la que resulta de aplicación el tipo impositivo del 4 por ciento a los servicios de atención residencial cubiertos por una prestación económica vinculada al servicio que cubre más del 10 por ciento del precio.
Los servicios de atención residencial que reciban una prestación económica vinculada que cubra más del 10% de su precio tributan al 4%. Si se aplicó un tipo superior, el proveedor debe rectificar las cuotas repercutidas en exceso mediante la expedición de una factura rectificativa. Para ello, el beneficiario debe acreditar la concurrencia de los requisitos en la fecha en que se devengó el impuesto. El sujeto pasivo podrá regularizar la situación en la declaración correspondiente o en las posteriores hasta un año después de la rectificación.
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