Skip to content
V0148-17 ·24 January 2017 ·consulta-vinculante Medium impact
Tax

Construction companies must rectify VAT via corrective invoice if housing delivery is replaced by cash

A consultant enters into a barter agreement with a construction company to receive two future properties and a cash payment. Upon ultimately deciding to receive only the cash amount, the consultant seeks guidance on how the VAT from the original transaction should be treated.

In 6 key points

Lifecycle

2017-01-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact