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A taxpayer provided services to a Luxembourgish company but applied VAT because the client's VAT number was unavailable at the time of invoicing. The DGT clarifies that if the client was a taxable person and the transaction was not subject to VAT, the undue charge must be rectified.
Cuestión planteada Si procede la rectificación de las facturas inicialmente expedidas con repercusión del Impuesto sobre el Valor Añadido y, en su caso, procedimiento para la rectificación de la repercusión.
Si el cliente es empresario y la operación no está sujeta al IVA en España, la repercusión fue indebida y debe rectificarse según el artículo 89 de la Ley 37/1992. El sujeto pasivo puede optar por iniciar un procedimiento de rectificación de autoliquidaciones o regularizar la situación en la declaración correspondiente. La rectificación debe documentarse mediante la expedición de una factura rectificativa que identifique la factura original.
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