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A company has requested guidance on the procedures for both seller and buyer following the judicial termination of a plot sale agreement. The DGT clarifies that the seller must issue a credit note and regularise the VAT in their tax return, while the buyer must adjust their deductions upon receipt of said document.
Cuestión planteada Repercusiones en el ámbito del Impuesto sobre el Valor Añadido que tendría la mencionada resolución del contrato de compraventa. En concreto, si el Ayuntamiento debe devolver el impuesto satisfecho en su día por el consultante y emitir una factura rectificativa.
La resolución de una operación no constituye un ingreso indebido si la repercusión inicial fue conforme a derecho. El vendedor debe rectificar las cuotas repercutidas mediante la opción de regularizar la situación en la declaración-liquidación del periodo correspondiente o en los posteriores hasta un año, estando obligado a reintegrar el exceso al destinatario. El comprador debe rectificar las cuotas soportadas deducidas en la declaración del periodo en que reciba la factura rectificativa.
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