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A housing cooperative inquired whether it could apply a modification of the tax base to recover VAT from a credit note following a pricing error in a service. The Directorate General for Taxes (DGT) ruled that the recovery of unduly charged amounts must be sought through civil legal channels rather than via VAT tax base modification procedures.
Cuestión planteada Posibilidad de utilizar el procedimiento para la modificación de la base imponible regulado en el artículo 80 de la Ley del Impuesto sobre el Valor Añadido o, en su defecto, modo de recuperar el importe de la cuota efectivamente soportada por la consultante pero no deducida por haber rectificado las autoliquidaciones correspondientes.
La modificación de la base imponible por resolución de contrato o alteración de precio no sirve para recuperar cuotas indebidamente repercutidas. La obligación de reintegrar las cuotas en exceso corresponde al proveedor de servicios mediante los cauces legales previstos. El hecho de que el pago de las cuotas no sea requisito para modificar la base imponible no permite usar este mecanismo para cobrar deudas pendientes del proveedor.
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