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A company inquired whether it could modify the taxable base to recover input VAT following the resolution of a transaction involving its subsidiary. The Directorate General for Taxes (DGT) ruled that modifying the taxable base is not appropriate; instead, the supplier must issue a credit note to correct the tax amounts and refund them to the recipient.
Cuestión planteada Posibilidad de modificación de la base imponible de la operación y deducción de las cuotas del Impuesto soportadas.
Ante la resolución de una operación, el sujeto pasivo debe rectificar las cuotas repercutidas y regularizar su situación tributaria. El proveedor está obligado a reintegrar el importe de las cuotas inicialmente repercutidas al destinatario y expedir una factura rectificativa. No procede la modificación de la base imponible para recuperar las cuotas, sino la devolución por parte del proveedor. La entidad que soportó las cuotas debe rectificar sus deducciones en el periodo en que reciba la factura rectificativa.
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