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A housing cooperative has requested guidance on how to rectify VAT on advances when contracts with members are terminated. The DGT has ruled that, as this constitutes a modification of the taxable base due to subsequent circumstances rather than an initial error, a claim for undue payment is not applicable.
Cuestión planteada Posibilidad de modificar las cuotas del Impuesto sobre el Valor Añadido satisfechas en los referidos anticipos.
Cuando la repercusión del IVA fue debida en su momento pero la base imponible se modifica por circunstancias sobrevenidas (como la resolución de un contrato), no se produce un ingreso indebido. En estos casos, el sujeto pasivo debe optar por la alternativa de regularizar la situación en la declaración-liquidación del periodo de la rectificación o en las posteriores hasta un año después. Asimismo, es obligatorio expedir y remitir al destinatario una factura rectificativa.
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