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V3299-23 26 December 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · condición resolutoria

No procedure for VAT correction without final judicial resolution

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.

The question raised

Whether the rectification of the Value Added Tax amount originally charged by the consultant in the delivery of the plot would be appropriate and, if applicable, the procedure and timeframe for said rectification.

The DGT's ruling

The modification of the tax base due to the ineffectiveness of the transaction requires that it be rendered void by a final judicial or administrative resolution, or in accordance with the Law. Since the resolution of the resolutory condition is pending an appeal in cassation and the buyer opposes it, the transaction has not been legally rendered void. Therefore, the rectification of VAT is currently not appropriate, although it could be appropriate in the future if a final judicial resolution is issued.

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