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A land development company has requested clarification on when to rectify VAT following a court ruling that mandates a revaluation of charges. The Directorate General of Taxes (DGT) indicates that any alteration to the price allows for the modification of the taxable base and the rectification of tax amounts in accordance with statutory deadlines.
Cuestión planteada Ampliación de la contestación vinculante de 10 de marzo de 2021, a consulta número V0545-21, como consecuencia de la aportación de nuevos hechos por parte de la entidad consultante.
La alteración del precio de una operación gravada, por resolución firme, permite la modificación de la base imponible del IVA. La rectificación de las cuotas debe realizarse cuando se advierta la causa de la modificación, siempre que no hayan transcurrido cuatro años desde el devengo o desde que se produjeran las circunstancias de la alteración. El tipo impositivo aplicable será el vigente en el momento del devengo de la operación original.
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