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A professional inquired about the VAT rate to apply when issuing a credit note following a court ruling that required the refund of part of a payment made years earlier. The DGT ruled that the tax rate in force at the time the original transaction took place must be applied.
Cuestión planteada Corrección del tipo impositivo aplicado. Datos que debe incluir la factura rectificativa.
Cuando una resolución judicial modifica el precio de una operación, la base imponible se modifica según el artículo 80.Dos de la Ley del IVA. La rectificación de las cuotas debe realizarse mediante la expedición de una factura rectificativa. El tipo impositivo aplicable será el vigente en el momento del devengo de la operación original, independientemente del tipo actual. La factura rectificativa debe incluir los datos identificativos de la factura que se rectifica.
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