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V0563-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Rectification of VAT due to judicial resolution of a resolving condition possible

A company inquired whether it could rectify VAT on a land sale following the judicial resolution of a payment-related resolving condition. The DGT confirms that rectification of the taxable base is possible and must be carried out through regularisation in the declaration-liquidation.

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2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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