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A company seeks guidance on recovering VAT following a court ruling that rescinds transactions carried out with a company in insolvency proceedings. The DGT rules that, as the transactions are rendered void due to insolvency challenges, the rectification must be made in the tax return for the period in which the original tax liabilities arose.
Cuestión planteada El consultante solicita conocer cómo recuperar el Impuesto sobre el Valor Añadido correspondiente a las dos facturas rectificadas.
Cuando las operaciones quedan sin efecto por una acción de reintegración concursal, el sujeto pasivo debe rectificar las cuotas repercutidas en la declaración-liquidación del periodo en que fueron declaradas. Para la rectificación, se debe emitir factura rectificativa y aplicar el tipo impositivo vigente en el momento del devengo de la operación original. El sujeto pasivo debe documentar la rectificación conforme a la normativa de facturación.
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