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V0275-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

If recipient details are incorrect, supplier must issue a corrective invoice

A state agency asks how to proceed when officials pay expenses from their own funds and invoices are issued in their name rather than the agency's. The DGT responds that, as this is an error in a mandatory requirement, the supplier must issue a corrective invoice with the correct details.

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2026-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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