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An entrepreneur sought guidance on how to proceed following the rescission of a tractor purchase contract regarding the refund of amounts and the rectification of invoices. The DGT clarified that if a court ruling orders the restitution of the price without mentioning VAT, neither the rectification of the invoice nor the reduction of the deduction is required.
Cuestión planteada Consecuencias del supuesto de hecho descrito a efectos el Impuesto sobre el Valor Añadido, en concreto, procedimiento para la devolución de las cantidades debidas y rectificación de las facturas.
La devolución de bienes por resolución de contrato no es una operación sujeta a IVA, sino una modificación de la base imponible. Si la sentencia judicial determina que solo se debe reintegrar la base imponible, entendiendo que el IVA ya fue ingresado y deducido, no procede la rectificación de la factura por el vendedor ni la minoración de la deducción por el comprador. Asimismo, la devolución del precio no constituye una operación sujeta a impuesto, por lo que el comprador no debe emitir factura por la devolución del bien.
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