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A company asks whether it can issue corrective invoices to reflect VAT on its customers after an inspection revealed incorrect use of the passive party's investment. The DGT responds that this is possible provided certain temporal and fraud-absence requirements are met.
Cuestión planteada Si procede la rectificación de las facturas emitidas incorrectamente que han sido regularizadas en el referido procedimiento de comprobación para la repercusión al destinatario de dichas cuotas del Impuesto sobre el Valor Añadido.
La rectificación de cuotas mediante factura es procedente si se ha expedido una factura original y se realiza en el momento en que se advierte la incorrecta determinación de las cuotas. Debe cumplirse el plazo de cuatro años desde el devengo, sin computar el tiempo transcurrido durante las actuaciones de comprobación hasta la firmeza del acto administrativo. Asimismo, no procederá si la Administración acredita que el sujeto pasivo participaba en un fraude o sabía que realizaba una operación fraudulenta.
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