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V0211-22 ·8 February 2022 ·consulta-vinculante Medium impact
Tax

A supplementary self-assessment with surcharges must be filed if the VAT error results in a higher amount to be paid

The consultant made an error in a first-quarter VAT self-assessment that results in an additional payment of 13 cents. The Tax Agency explains that, if the error is not due to specific causes such as a modification of the tax base or an error of law, a supplementary return must be filed with the corresponding surcharges.

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2022-02-08PublishedPublished 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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