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A company inquired whether it should rectify the VAT on a construction project following a court ruling that recognised a higher price, even though the judgment was not yet final. The DGT ruled that mandatory rectification requires a final judgment, but allows for the amount to be set provisionally if the price is not yet known.
Cuestión planteada Modificación de la base imponible de la certificación final de obra. Rectificación de cuotas. Devengo del Impuesto.
La modificación de la base imponible y la rectificación de cuotas por alteración del precio requiere una resolución firme, judicial o administrativa. Si el importe no es conocido en el momento del devengo, el sujeto pasivo puede fijarlo provisionalmente aplicando criterios fundados. Una vez conocida la contraprestación definitiva por firmeza de la sentencia, se deberá efectuar la rectificación correspondiente mediante factura rectificativa.
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