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A company inquired whether it could rectify output VAT amounts following an agreement to novate and reduce unpaid lease payments from 2012 and 2013. The DGT ruled that the reduction modifies the taxable base and allows for rectification subject to certain requirements.
Cuestión planteada 1.- Si se suscribe la novación del contrato de arrendamiento, ¿se podrían rectificar las cuotas del IVA repercutidas en los ejercicios 2012 y 2013 por modificación del precio inicialmente pactado en tales anualidades?
Si se acuerda una quita de parte del importe de los créditos adeudados por el arrendatario, la base imponible del impuesto se modifica en la cuantía correspondiente. El sujeto pasivo debe expedir y remitir al destinatario una nueva factura que rectifique la cuota. Para minorar el IVA, es condición necesaria que la factura rectificativa se remita al destinatario de las operaciones. La rectificación puede realizarse en la declaración-liquidación del periodo en que se expida la factura o en los posteriores hasta un año después.
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