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A company purchased an industrial appliance without VAT due to a seller's error, who now intends to issue a corrective invoice to include the tax amount. The DGT clarifies whether this new VAT amount will be deductible for the company.
Cuestión planteada Si la cuota del Impuesto sobre el Valor Añadido sería deducible para la consultante.
La rectificación de la factura es procedente al cumplirse los requisitos legales. La nueva cuota de IVA soportada por la consultante seguirá el régimen general de deducibilidad y será deducible siempre que cumpla los requisitos establecidos en el Título VIII de la Ley 37/1992.
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