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V1493-26 ·11 June 2026 ·consulta-vinculante Medium impact
Tax

Rectification invoices required for post-operation discounts or rappels

The DGT confirms that discounts granted after the transaction must be documented via rectification invoices to adjust the taxable base.

In 6 key points

Lifecycle

2026-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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