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V1102-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Deadlines for issuing summary invoices and the nature of invoice substitution

The taxpayer asks whether a corrective invoice can be issued with a date from a previous month and whether a summary invoice for March can be dated 31 March or 1 April. The DGT rules that a summary invoice may be issued with the date of the last day of the month and that, provided there are no grounds for mandatory rectification, the substitution of an invoice is not considered a corrective invoice.

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2024-05-22PublishedPublished 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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