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A company that has legally succeeded the grantor of a call option has enquired whether it must rectify the VAT following a reduction in the agreed price. The DGT has ruled that, having been subrogated into the rights and obligations, the entity is responsible for issuing the credit note and refunding the difference to the recipient.
Cuestión planteada La consultante solicita aclaración de la consulta de 14 de julio de 2014, numero V1873-14, en relación con el obligado a la rectificación de la repercusión y sus obligaciones de facturación.
La entidad subrogada por sucesión legal debe rectificar la base imponible y la cuota de IVA mediante la expedición de una factura rectificativa. El sujeto pasivo puede regularizar la situación en la declaración-liquidación del periodo correspondiente o en los posteriores hasta un año, quedando obligado a reintegrar al destinatario el importe de las cuotas repercutidas en exceso. La factura rectificativa debe cumplir los requisitos reglamentarios y utilizar una nueva serie de facturación.
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