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V3003-23 17 November 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

IVA quotas can be corrected after price changes by court order, subject to procedure limits

A municipal entity asks how and when to issue corrective invoices after a court ruling that nullifies previously applied water tariffs. The DGT explains that the taxable base must be adjusted and that there are two methods for correcting overcharged quotas.

The question raised

Question posed: Possibility, method, and timeframe for issuing the corresponding credit notes.

The DGT's ruling

In the event of a modification of the tax base by judicial sentence, the tax liability must be rectified while maintaining the current rate. If the regularization procedure (Art. 89.5.b VAT Act) is chosen, it is mandatory to refund the excess to the recipient, which is therefore not applicable if the users cannot be located. In that case, the alternative is the procedure for the rectification of self-assessments to request the refund of undue payments directly from the Administration.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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