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A company has enquired whether it can deduct VAT from a credit note issued by its supplier following a tax inspection that determined a transaction was not exempt. The DGT has ruled that this is possible, provided certain time limits are met and there is no evidence of fraud.
Cuestión planteada Deducción de las cuotas soportadas por la consultante que han sido repercutidas por su proveedor, como consecuencia de la recuperación en virtud de la actuación inspectora.
Para que el proveedor repercuta el IVA no declarado, debe haber expedido factura previa y no haber transcurrido cuatro años desde el devengo, plazo que se interrumpe durante la inspección. El cliente puede rectificar su deducción en el periodo en que reciba la factura rectificativa o en los siguientes, siempre que no pase un año desde la expedición de dicha factura. La rectificación no procede si se acredita que el sujeto pasivo participaba en un fraude.
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