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A taxpayer asks whether they must charge VAT on credit notes that include amounts not originally included and if they can deduct such VAT. The DGT rules that charging the tax is appropriate if done upon discovering the cause and within four years of the tax point, provided there is no fraud.
Cuestión planteada Se plantea por el consultante si viene obligado a soportar la repercusión de las cuotas contenidas en las facturas rectificativas así como el derecho a deducir las mismas.
La repercusión de cuotas mediante factura rectificativa requiere que existiera una factura original y que la rectificación se efectúe al advertirse la causa, sin que hayan pasado cuatro años desde el devengo (sin contar el tiempo de las actuaciones de comprobación). No procede la rectificación si la Administración acredita fraude por parte del proveedor. La deducción de dichas cuotas solo es posible si la rectificación se ha realizado conforme a Derecho.
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