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A City Council enquired whether the reversion of land transferred in 2007 allowed for the rectification of the VAT originally charged. The DGT ruled that, as the reversion took place in 2013, the period for rectifying the tax amount has already expired.
Cuestión planteada Si la reversión del referido terreno daría lugar a la rectificación de la cuota del Impuesto sobre el Valor Añadido repercutida originariamente al ceder el mismo y, en su caso, si habría transcurrido el plazo máximo para realizar dicha rectificación.
La modificación de la base imponible por quedar sin efecto una operación con arreglo a Derecho (art. 80.Dos Ley IVA) se produce en el momento en que ocurre dicha circunstancia. La rectificación de las cuotas debe realizarse en un plazo máximo de cuatro años desde que se produjo dicha circunstancia. En este caso, al producirse la reversión en 2013, el plazo para rectificar la cuota de la cesión de 2007 ha transcurrido.
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