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The inquirer asks about the procedure when a compensation board voids previous years' levies and must refund the money. The DGT rules that the board must issue a credit note and regularise its tax position, while the inquirer must rectify their tax deductions.
Cuestión planteada Modificación de la base imponible.
Cuando una operación queda sin efecto, se debe modificar la base imponible y las cuotas impositivas mediante la expedición de una factura rectificativa. La Junta de compensación debe regularizar su situación en la declaración-liquidación correspondiente o en las posteriores dentro de un año, reintegrando las cuotas al destinatario. Por su parte, el consultante debe rectificar obligatoriamente sus deducciones si la anulación implica una minoración del importe inicialmente deducido.
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