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A company sought clarification on whether it was required to repay the VAT deducted from the purchase of a plot of land following a judicial rescission of the sale agreement. The DGT ruled that the obligation to rectify the deduction depends on whether the seller issues the corresponding credit note.
Cuestión planteada Si la consultante debe reintegrar las cantidades correspondientes a las cuotas del Impuesto sobre el Valor Añadido deducidas por la compra del solar.
La obligación de rectificar las cuotas soportadas y deducidas surge cuando el vendedor emite la factura rectificativa tras la resolución de la operación. Si el vendedor no emite dicha factura en el plazo de cuatro años desde la modificación de la base imponible, el comprador no está obligado a rectificar la deducción. En caso de recibir la factura, la rectificación debe hacerse en la declaración-liquidación del periodo en que se reciba el documento. El plazo de prescripción de la deuda tributaria para la Administración comienza al día siguiente del fin del periodo de presentación de la declaración donde se incluya dicha rectificación.
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