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The taxpayer asks how to recover tax paid via an advance payment if the sale of fluorinated gases does not materialise. The DGT indicates that if the self-assessment is detrimental to their interests, they may request its rectification.
Cuestión planteada Si finalmente no se concluye la operación de la que trae causa ese pago anticipado, ¿cómo se recuperaría el importe del Impuesto sobre los Gases Fluorados de Efecto Invernadero autoliquidado por dicha operación?
En los supuestos de fabricación, si se realizan pagos anticipados, el impuesto se devenga en el momento del cobro total o parcial. Si la operación mercantil no se perfecciona, el contribuyente podrá instar la rectificación de la autoliquación conforme al artículo 120.3 de la Ley General Tributaria, si considera que esta ha perjudicado sus intereses legítimos.
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