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V0090-25 ·3 February 2025 ·consulta-vinculante Medium impact
Tax

The assumption of outstanding assessments by a new owner does not permit the rectification of invoices issued to the previous holder

A compensation board consults whether it must modify invoices for assessments pending payment following the transfer of land from one compensation board member to another. The DGT responds that invoices issued to the original owner cannot be rectified because they were the recipient of the services at the time they were demanded.

In 6 key points

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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