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A company asked about the procedure to correct the taxable base after returning goods purchased from a permanent establishment. The DGT responded that a rectifying invoice should be issued applying the applicable tax rate at the time of the original transaction.
Cuestión planteada Procedimiento para la rectificación de la base imponible por la devolución de las mercancías
Cuando se produzcan devoluciones de productos, el sujeto pasivo debe rectificar la base imponible de las entregas de bienes mediante la expedición de una factura rectificativa. La modificación de la base imponible y de las cuotas debe realizarse aplicando el tipo impositivo vigente en el momento en que se produjeron las operaciones originales, no el vigente en el momento de la rectificación.
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