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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.
Cuestión planteada 1ª Tratamiento en el IVA de las devoluciones que se producen después de finalizar el período de liquidación trimestral.
Para las devoluciones de mercancía, es obligatoria la expedición de una factura rectificativa, salvo que se realice un suministro posterior al mismo destinatario, en cuyo caso se puede restar el importe devuelto en la nueva factura si el tipo impositivo es el mismo. Respecto al IRPF, el pagador que ejerce actividad económica debe retener cuando la renta esté sometida a retención, lo que incluye rendimientos de actividades profesionales, agrícolas, ganaderas, forestales y actividades empresariales de transporte o mudanzas por estimación objetiva.
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