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A professional enquired whether an amount settled via an out-of-court agreement following a claim for non-payment was subject to VAT. The DGT ruled that, as the price was modified after the tax point, the taxable base must be adjusted and the corresponding tax amounts rectified.
Cuestión planteada Si la cantidad a pagar está sujeta al Impuesto sobre el Valor Añadido.
Si tras el devengo de una prestación de servicios se estipula una modificación del importe del precio, la base imponible se modificará en la cuantía correspondiente según el artículo 80.Dos de la Ley 37/1992. El sujeto pasivo deberá rectificar las cuotas impositivas repercutidas cuando se produzcan las circunstancias que den lugar a la modificación de la base imponible, conforme al artículo 89 de la citada Ley.
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