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The consultant asks whether a invoice must be corrected when VAT is charged where passive investment should have applied due to a real right of guarantee. The DGT responds that if VAT was charged where passive investment was due, a corrective invoice must be issued.
Cuestión planteada Si, en el caso en que resultara de aplicación el mecanismo de inversión del sujeto pasivo en alguno de los supuestos anteriores, procedería rectificar la factura emitida por el transmitente, al haber repercutido e ingresado en su momento la cuota correspondiente al Impuesto sobre el Valor Añadido
Cuando se repercute indebidamente el IVA en operaciones donde debe aplicarse el mecanismo de inversión del sujeto pasivo, el sujeto pasivo debe rectificar la repercusión efectuada. Para ello, podrá optar por los procedimientos de rectificación previstos en el artículo 89 de la Ley del IVA. La forma de efectuar dicha rectificación será mediante la emisión de una factura rectificativa según el Reglamento de facturación.
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