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A taxpayer has enquired about requesting a refund of excess VAT paid on residential services following the recognition of a linked economic benefit. The DGT indicates that the provider must issue corrective invoices and refund the VAT amounts if the requirements for the 4% reduced rate are substantiated.
Cuestión planteada Procedimiento para solicitar la devolución del Impuesto sobre el Valor Añadido soportado en exceso desde el mes de agosto de 2018.
El ingreso de las cuotas no fue indebido si se aplicó la normativa vigente al momento del devengo. No obstante, el proveedor debe rectificar la cuota de IVA repercutida mediante la expedición de una factura rectificativa si se acredita la concurrencia de los requisitos para el tipo del 4% en la fecha de devengo. Tras la rectificación, el sujeto pasivo debe reintegrar al destinatario el importe de las cuotas repercutidas en exceso.
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