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V0226-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Treatment of rectification of deductions for deductions and self-invoiced bills

A company asks how to account for rectification invoices for deductions and self-invoiced bills received in 2025 with 2024 dates. The DGT clarifies that rectification of deductions for deductions depends on whether they modify the taxable base and when the documents are received.

In 6 key points

How it affects those involved

Taxpayers must assess whether rectification invoices alter the taxable base and consider the receipt date of documents when handling deductions.

Lifecycle

2026-02-04PublishedPublished 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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