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V1575-24 ·26 June 2024 ·consulta-vinculante Medium impact
Tax

Repayment of undue compensations and the possibility of passing on VAT to customers

A professional under the special regime for agriculture, livestock, and fishing unduly received lump-sum compensations. The DGT clarifies that these amounts must be repaid to the Tax Agency and explains how VAT can be passed on to customers using corrective invoices.

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Lifecycle

2024-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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