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V2225-23 27 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · base imponible

Treatment of goods returns in VAT and IRPF retention obligations

The consultant asks how to handle merchandise returns occurring after the VAT quarter ends and whether IRPF retention is due when paying other self-employed individuals. The tax authority responds that the taxable base must be corrected via a rectifying invoice or in a new supply invoice, and that IRPF retention is only required if the payment is for professional, agricultural, pastoral, forestry or moving services based on objective estimation.

The question raised

1ª Tratamiento en el IVA de las devoluciones que se producen después de finalizar el período de liquidación trimestral.

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