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V1400-18 ·28 May 2018 ·consulta-vinculante Medium impact
Tax

Corrective invoices must be issued if a professional partner's final remuneration differs from the provisional amount

A partner in a professional law firm asks whether she must adjust her invoicing if the final remuneration set by the articles of association differs from the amount invoiced during the financial year. The DGT rules that, as professional activities are subject to VAT, any modification to the taxable base requires the adjustment of tax amounts through corrective invoices.

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2018-05-28PublishedPublished 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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