The resolution establishes that in cases of unearned and improperly passed-on VAT amounts, the party who passed on the tax should reduce the improperly passed-on amount in their settlement and, if applicable, refund the amount to the party who bore it. This interpretation is based on the principles of fully regularizing the tax situation and prohibiting unjust enrichment.
Source: serviciostelematicosext.hacienda.gob.es
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