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A livestock farmer inquired about the VAT implications when a construction company is required to refund the cost of a project and compensation following a lawsuit. The DGT clarified that if a final court ruling alters the price or nullifies the transaction, the taxable base is modified and the VAT amount must be rectified.
Cuestión planteada Si la entidad constructora ha perdido el derecho a la repercusión del IVA por haber transcurrido un año desde el devengo y desde la finalización de las obras. En caso de que la demanda fuese estimada a su favor y la constructora tuviese que devolverle el importe abonado y, en su caso, una indemnización por daños y perjuicios, qué consecuencias tendría a efectos el impuesto.
Cuando una resolución judicial o administrativa deje sin efecto total o parcialmente las operaciones o altere el precio, la base imponible se modificará en la cuantía correspondiente. Los sujetos pasivos deben rectificar las cuotas impositivas cuando se produzcan estas circunstancias, siempre que no hayan transcurrido cuatro años desde el devengo o desde que se produjeron dichas circunstancias. Si la rectificación implica una minoración de las cuotas, el sujeto pasivo puede regularizar la situación en la declaración correspondiente o iniciar el procedimiento de rectificación de autoliquidaciones.
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