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A taxpayer inquired whether they could rectify the VAT on an original barter exchange following a breach of contract and the subsequent assignment of rights to a third party. The DGT ruled that rectifying the taxable base is not possible without a judicial or administrative rescission of the contract or a change in price. Furthermore, the assignment of rights is not subject to VAT if the taxpayer is not a business owner.
Cuestión planteada - Se resulta posible la rectificación de las cuotas del Impuesto sobre el Valor Añadido devengadas como consecuencia de la permuta originaria.
Para rectificar las cuotas de IVA de una operación, debe existir una resolución firme que deje sin efecto la operación o una alteración del precio, según el artículo 80 de la Ley del IVA. Al no haberse producido la resolución de la permuta ni alterado su precio, no procede la modificación de la base imponible. Asimismo, la transmisión de derechos por parte de un no empresario no está sujeta a IVA.
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