Skip to content
V0167-20 ·22 January 2020 ·consulta-vinculante Medium impact
Tax

VAT quota reductions must be regularised via corrective invoices and negative declarations

A City Council sought guidance on how to reflect the refund of VAT quotas in its tax return following a judicial ruling on a sale and purchase agreement. The Directorate General for Taxes (DGT) ruled that a corrective invoice must be issued and the situation regularised in the corresponding tax return.

In 6 key points

Lifecycle

2020-01-22PublishedPublished 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