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A City Council has enquired whether it can recover VAT following the termination of a contract for the acquisition of a property due to a breach of conditions. The DGT has ruled that the termination of the transaction allows for the modification of the taxable base and the rectification of the VAT amount.
Cuestión planteada Si podría recuperar la cuota del Impuesto sobre el Valor Añadido que en su momento se devengó como consecuencia de la entrega del inmueble.
La resolución de la operación permite la modificación de la base imponible, debiendo el transmitente expedir una factura rectificativa. El plazo de cuatro años para rectificar la cuota se computa desde la resolución del contrato. La indemnización retenida por incumplimiento contractual no constituye contraprestación de una operación sujeta al impuesto. El sujeto pasivo debe regularizar la situación en la declaración-liquidación correspondiente o en las posteriores hasta un año después.
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