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V0545-21 ·10 March 2021 ·consulta-vinculante Medium impact
Tax

Impossible to correct VAT rates after four years from base modification

A company asked whether it could issue corrected invoices following a final judicial decision on cargo revaluation. The DGT replied that although the judgment alters the price, the four-year period for correcting VAT rates has expired.

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2021-03-10PublishedPublished 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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