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A SOCIMI (Real Estate Investment Trust) asks whether it can apply the reverse charge mechanism to renovation works even if it had not previously notified the contractor of its status as a taxable person. The DGT rules that the mechanism is applicable regardless of when the notification is made and that any VAT unduly charged must be rectified using credit notes.
Cuestión planteada Aclaración de la contestación vinculante de 4 de julio de 2019, nº consulta V1660-19.
El mecanismo de inversión del sujeto pasivo es aplicable a las obras de rehabilitación con independencia de cuándo se produzca la comunicación prevista en el Reglamento. Al haberse repercutido el IVA correctamente según las circunstancias del momento, la rectificación por la posterior comunicación no constituye un ingreso indebido. Por tanto, los contratistas deben emitir facturas rectificativas y el sujeto pasivo debe regularizar la situación en sus declaraciones o en el plazo de un año según el artículo 89.5.b) de la Ley 37/1992.
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