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V1628-22 ·6 July 2022 ·consulta-vinculante Medium impact
Tax

VAT taxable base may be reduced if a price reduction is agreed following accrual

A company sought guidance on how to proceed after a court-ordered price reduction for transport services already accrued due to damaged goods. The DGT ruled that the taxable base must be modified and the provider must rectify the VAT charged.

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2022-07-06PublishedPublished 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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