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A fertiliser manufacturing company has requested clarification on the VAT rate applicable to the purchase of fertilisers for production and the procedure for rectifying invoices issued with the incorrect rate. The DGT has determined that the applicable rate is 10% and outlines the procedure for invoice rectification and tax deductions.
Cuestión planteada Tipo impositivo aplicable y forma de obtener la rectificación de las facturas recibidas en caso de haberse aplicado el tipo erróneo así como importe que puede ser deducido por la consultante.
La adquisición de abonos para la confección de abonos y correctores tributa al tipo reducido del 10% por ser bienes susceptibles de uso agrícola. La rectificación de facturas con tipo incorrecto debe hacerse mediante factura rectificativa identificando la factura original. El derecho a la deducción solo procede por la cuota expresamente consignada en los documentos justificativos válidos. Si la rectificación reduce la cuota deducida, se debe presentar declaración rectificativa con recargos e intereses.
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