El Plazo General Para Rectificar Las Cuotas De Iva Repercutidas Es De Cuatro Años, Distinto Del Plazo De Regularización Derivado De Dicha Rectificación
Sentencia del Tribunal Supremo de 5 de febrero de 2018 (Rec. núm. 646/2017)
La normativa reguladora de los supuestos de rectificación de facturas de IVA es compleja porque afecta, en primer lugar, al adquirente de los bienes y servicios (repercutido) y, en segundo lugar, a la Administración Tributaria, dada la necesidad de regularizar las liquidaciones presentadas.
Esa regulación se contiene en el artículo 89 de la LIVA, cuya redacción es poco clara, lo que motivó que un recurrente (repercutido) entendiera que el plazo de rectificación de facturas a la baja era de un año (y en consecuencia tal sería el plazo para reducir las cuotas soportadas por el repercutido), en virtud de lo establecido en el artículo 89.5 de la LIVA, a diferencia de lo que entendía la Administración Tributaria y la Audiencia Nacional, que interpretaban que el plazo es de cuatro años virtud de lo establecido en el artículo de la 89.1 LIVA.
Ante ese dilema, el Tribunal Supremo realiza una oportuna diferenciación entre los plazos de rectificación de cuotas (que afectan al destinatario de las entregas de bienes o prestaciones de servicios) y los plazos de rectificación de las liquidaciones presentadas como consecuencia de la rectificación anterior (que afectan a sus relaciones con la Administración Tributaria).
De este modo, el Tribunal Supremo concluye que la rectificación de las cuotas del IVA repercutidas como consecuencia de la modificación de la base imponible con arreglo a lo dispuesto en el artículo 80 de la LIVA debe efectuarse en el plazo de...
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