![\"\"](\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/2-9-1024x683.jpg\")
<\/a><\/figure>\n<\/div>\n\n\nCuando su empresa repercute IVA, debe incluirlo en la declaraci\u00f3n peri\u00f3dica correspondiente a la fecha en que se haya realizado la operaci\u00f3n, incluso aunque no lo haya cobrado (salvo que haya optado por el criterio de caja, circunstancia que no es habitual). <\/p>\n\n\n\n
Pues bien, recuerde que si han transcurrido seis meses o un a\u00f1o desde la fecha de la operaci\u00f3n sin haber cobrado (o s\u00f3lo un a\u00f1o si su empresa factura m\u00e1s de 6.010.121,04 euros), puede rectificar la factura emitida y anular el IVA repercutido. De esta forma podr\u00e1 considerar un menor IVA repercutido en su declaraci\u00f3n peri\u00f3dica, y recuperar el importe ingresado a Hacienda en su d\u00eda.<\/p>\n\n\n\n
La rectificaci\u00f3n s\u00f3lo se hace a efectos de recuperar el IVA, y en ning\u00fan caso implica una renuncia a seguir reclamando el principal. <\/p>\n\n\n\n
Eso s\u00ed, sepa que para que Hacienda no se oponga a ello y le permita recuperar el IVA, su empresa deber\u00e1 cumplir ciertos requisitos formales que establece la ley.
<\/p>\n\n\n\n
Si su empresa tiene impagados, le asesoraremos sobre c\u00f3mo recuperar directamente de Hacienda el IVA no cobrado.<\/p>\n","protected":false},"excerpt":{"rendered":"
Recuerde que puede recuperar el IVA no cobrado. Cuando su empresa repercute IVA, debe incluirlo en la declaraci\u00f3n peri\u00f3dica correspondiente a la fecha en que se haya realizado la operaci\u00f3n, incluso aunque no lo haya cobrado (salvo que haya optado por el criterio de caja, circunstancia que no es habitual). Pues bien, recuerde que si […]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-4594","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"\n
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