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A joint venture (UTE) inquired whether it could rectify invoices for cost overruns following the finality of one of two court rulings determining such costs. The Directorate General for Taxes (DGT) ruled that the entity must wait for the second ruling to become final to establish the definitive amount before proceeding with rectification.
Cuestión planteada Si resulta procedente la rectificación de las facturas emitidas inicialmente por la consultante en el importe resultante del procedimiento cuya sentencia es firme o resulta necesario esperar a la firmeza del otro procedimiento incoado
No procede la rectificación de la base imponible si solo una de las sentencias judiciales que determinan los sobrecostes es firme, ya que el importe definitivo solo se conocerá con la firmeza de la segunda sentencia. Una vez conocida la base imponible definitiva, el sujeto pasivo deberá rectificar las facturas originales ajustándolas al importe final reconocido judicialmente. La rectificación de las cuotas impositivas debe realizarse cuando se advierta la causa de la modificación de la base imponible.
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