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V0762-22 ·7 April 2022 ·consulta-vinculante Medium impact
Tax

Rectification of intracommunity delivery taxable base via volume discount credit invoice

A company asks how to declare volume discount credits to community customers in form 349. The DGT states that original invoices do not need to be identified if the discount is for volume, only the period needs to be stated.

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2022-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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