Skip to content
V1616-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Sellers may rectify lump-sum compensation via corrective invoices subject to legal requirements

A company purchased milk under the special agricultural scheme, but the seller now seeks to charge VAT after it was determined that the general regime should apply. The Directorate General for Taxes (DGT) states that the seller may rectify tax amounts using corrective invoices provided certain requirements are met, and the buyer may deduct these amounts if they comply with general regulations.

In 6 key points

Lifecycle

2017-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact