Skip to content
V0303-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Rectification invoices and VAT refunds possible if general rate was applied instead of reduced rate

An individual has enquired whether they can demand a rectification of the 21% VAT applied to aerothermal and solar panel installations, arguing that the 10% reduced rate should apply. The DGT explains the requirements for applying the 10% rate to rehabilitation or renovation works and the obligation to issue a rectification invoice if the incorrect rate was applied.

In 6 key points

Lifecycle

2024-03-05PublishedPublished 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