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A query was raised regarding whether a credit note issued for product returns must include both VAT and the equivalence surcharge, or only the VAT. The Directorate-General for Taxes (DGT) ruled that if a credit note is issued, it must reflect the rectification of both amounts.
Cuestión planteada Si la factura rectificativa que emita el proveedor debe llevar tanto el Impuesto sobre el Valor Añadido como el recargo de equivalencia correspondiente o, bien solo el Impuesto sobre el Valor Añadido.
Si la rectificación de la base imponible se debe a una devolución de mercancías, se puede rectificar en la factura de un suministro posterior restando el importe devuelto, siempre que el tipo impositivo sea el mismo. No obstante, si el proveedor opta por emitir una factura rectificativa, esta deberá expresar la rectificación tanto de la cuota del Impuesto sobre el Valor Añadido como de la del recargo de equivalencia.
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