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A taxpayer inquired whether it is possible to rectify VAT amounts previously applied at 10% to instead apply the 4% rate. The DGT ruled that this is permissible if the purchaser is an entity under a special leasing regime and meets the requirements set out in the Corporate Tax Act.
Cuestión planteada Si procede rectificar las cuotas impositivas del Impuesto sobre el Valor Añadido repercutidas al 10 por ciento aplicando en su lugar el tipo del 4 por ciento.
La aplicación del tipo reducido del 4% en la adquisición de viviendas requiere que la entidad adquirente aplique el régimen especial del capítulo III del Título VII de la Ley del Impuesto sobre Sociedades y que las rentas del posterior arrendamiento tengan la bonificación prevista en su artículo 54. Si se cumplen estas condiciones, procede rectificar la repercusión determinada incorrectamente mediante factura rectificativa. La rectificación debe realizarse siempre que no hayan transcurrido cuatro años desde el devengo.
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