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V0087-22 ·20 January 2022 ·consulta-vinculante Medium impact
Tax

Rectification of VAT self-assessments may be requested if harm to legitimate interests is proven

A taxpayer made an error in the boxes of their VAT self-assessment (Form 303) by failing to correctly reflect credit notes, even though the final tax liability remained unchanged. The Directorate-General for Taxes (DGT) responds that the mechanism for rectifying self-assessments is available provided that harm to legitimate interests can be demonstrated.

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2022-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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