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V1018-20 ·23 April 2020 ·consulta-vinculante Medium impact
Tax

Opening entries must reflect stock expressed at a temperature of 15 degrees Celsius

A query was raised regarding the quantity of product to be recorded in opening accounting entries when the taxable base is measured by volume. The DGT ruled that the quantity determined following the stocktake must be indicated, expressed at a temperature of 15 degrees Celsius.

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2020-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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