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A company asked whether it could amend the VAT taxable base of a 2008 urban development transfer, as the value of the resulting plots is lower than expected. The DGT confirms that amendment is permissible and outlines the procedures for correcting the VAT charges.
Cuestión planteada Si resulta procedente la modificación de base imponible originaria de la operación objeto de consulta.
Cuando el precio se altere después de la operación, la base imponible debe modificarse según el artículo 80.Dos de la Ley del IVA. Para rectificar cuotas repercutidas que hayan disminuido, el sujeto pasivo debe emitir una factura rectificativa y puede optar por iniciar un procedimiento de rectificación de autoliquidaciones o regularizar su situación en la declaración correspondiente. En este último caso, debe reintegrar al destinatario el importe de las cuotas repercutidas en exceso.
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