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A local council has requested clarification on which tax rate to apply when rectifying VAT amounts for urbanisation operations following a court ruling. The Directorate General of Taxes (DGT) has ruled that the rate applicable at the time the original operations accrued must be used.
Cuestión planteada Se cuestiona cuál es el tipo impositivo que debe ser tenido en cuenta para efectuar la rectificación como consecuencia de la ejecución de la sentencia.
En los supuestos de modificación de la base imponible previstos en el artículo 80 de la Ley del IVA, la rectificación debe efectuarse teniendo en cuenta los tipos aplicados en el momento del devengo de las operaciones. No se debe aplicar el tipo impositivo vigente en el momento de realizar la rectificación, sino el que correspondía cuando se devengó el impuesto.
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