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A sports representation company has requested guidance on when and how to rectify the taxable base of its commissions following a court ruling. The DGT has clarified that rectification must occur once the judgment becomes final; however, it warns that the right to pass on VAT expires one year after the accrual date, unless the client agrees to bear the additional cost.
Cuestión planteada Rectificación de la base imponible de las operaciones en la medida que la sentencia ha sido objeto de recurso y, en su caso, plazo para efectuar la rectificación de la repercusión practicada y tipo impositivo aplicable.
La modificación de la base imponible debe realizarse cuando la resolución judicial sea firme. Si ha pasado más de un año desde el devengo, se pierde el derecho a la repercusión de la cuota, salvo que el destinatario acepte soportar dicha repercusión extemporánea. En ese caso, será posible repercutir el impuesto mediante factura rectificativa siempre que se cumplan los requisitos de deducción para el cliente.
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