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An energy distributor asks how to apply and document an 80% reduction on access tolls for electric-intensive industry on already completed operations. The DGT states that, as a change to the taxable base occurs after the due date, rectification of the tax amounts via a corrective invoice is required.
Question posed: Taxation within the scope of Value Added Tax regarding such reduction in relation to operations already performed, as well as the method for documenting it.
La concesión de descuentos con posterioridad al devengo de la operación reduce la base imponible del impuesto. Al haberse producido una circunstancia que modifica la base imponible, el sujeto pasivo debe efectuar la rectificación de las cuotas repercutidas. La rectificación debe realizarse mediante la emisión de una factura rectificativa que identifique las facturas rectificadas o, en su caso, mediante un único documento que las agrupe. Dado que el Real Decreto-ley 7/2025 no fue convalidado, la documentación debe seguir lo establecido en el Reglamento de facturación.
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