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A company asked whether it could correct the VAT charged on a land sale after exercising a payment-related termination clause. The DGT replied that, due to the seller's objection and the absence of a final judicial decision nullifying the transaction, the taxable base cannot be amended.
Cuestión planteada Si resultaría procedente la rectificación de la cuota del Impuesto sobre el Valor Añadido repercutida originariamente por la consultante en la entrega de la parcela y, en su caso, procedimiento y plazo para dicha rectificación.
La modificación de la base imponible por ineficacia de la operación requiere que esta quede sin efecto por resolución firme, judicial o administrativa, o con arreglo a Derecho. Como la resolución de la condición resolutoria está pendiente de recurso de casación y el comprador se opone, la operación no ha quedado sin efecto legalmente. Por tanto, actualmente no procede la rectificación del IVA, aunque podría ser procedente en el futuro si se dicta una resolución judicial firme.
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