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V0493-14 ·21 February 2014 ·consulta-vinculante Medium impact
Tax

Procedure for rectifying output VAT and the validity of obligations following cessation of activity

A commercial agent no longer in business asks how to pay the VAT on indemnities after issuing credit notes. The DGT explains that deregistration from the census does not extinguish tax obligations and details the rectification procedure.

In 6 key points

Lifecycle

2014-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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