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An individual enquired whether it was correct for a gas company to issue a credit note increasing the VAT taxable base for a previous period. The DGT indicates that if the amount was unknown at the time of accrual, it may be provisionally fixed and subsequently rectified once the actual value is known.
Cuestión planteada Si dicha modificación de la base imponible del Impuesto sobre el Valor Añadido es correcta conforme a la Ley 37/1992.
Si el importe de la contraprestación no es conocido en el momento del devengo, el sujeto pasivo puede fijarlo provisionalmente según el artículo 80.Seis de la Ley 37/1992. Una vez conocido el importe definitivo, se puede proceder a la rectificación de las cuotas mediante factura rectificativa conforme al artículo 89.Cinco de la misma Ley. En el caso de suministros, el devengo se produce cuando resulta exigible la parte del precio de cada percepción.
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