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V1122-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

Issuing credit notes for returned goods is not mandatory if a new supply is made

The inquiry asks whether a credit note must be issued for a partial return of goods or if the amount can be adjusted in the subsequent invoice. The DGT rules that it is possible to deduct the returned amount from the invoice of the new supply, provided that the tax rate remains the same.

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2016-03-21PublishedPublished 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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