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A company has requested guidance on recovering VAT paid following the termination of a land sale subject to a resolutory condition. The DGT indicates that the tax can be rectified through the tax return and that the seller must refund the tax amounts to the buyer.
Cuestión planteada Procedimiento de rectificación de las cuotas repercutidas.
Cuando una operación queda sin efecto por resolución, la base imponible se modifica y las cuotas deben rectificarse. El sujeto pasivo puede optar por regularizar la situación en la declaración-liquidación del periodo en que se produzca la rectificación o en los posteriores hasta un año. En este caso, el sujeto pasivo está obligado a reintegrar al destinatario de la operación el importe de las cuotas repercutidas en exceso mediante una factura rectificativa.
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