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A motorhome company enquired whether it could issue credit notes maintaining the total price while adjusting the taxable base after erroneously applying a 21% VAT rate instead of 10%. The DGT ruled that the taxable base should not be modified to preserve the final price; instead, the VAT amount must be corrected due to the error in its determination.
Cuestión planteada Forma de emitir las facturas rectificativas, manteniendo el precio total y variando la base imponible, o bien manteniendo la base imponible y calculando sobre ella la nueva cuota repercutida.
No es posible modificar la base imponible para que el precio final sea idéntico al calculado con el tipo impositivo incorrecto, ya que no concurren las circunstancias del artículo 80 de la Ley 37/1992. El supuesto se encuadra en la rectificación de cuotas impositivas repercutidas por haberse determinado incorrectamente, según el artículo 89.1 de la Ley del Impuesto. La rectificación debe realizarse mediante factura rectificativa cumpliendo los requisitos del Reglamento de facturación.
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