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V1679-19 ·8 July 2019 ·consulta-vinculante Medium impact
Tax

Obligation to amend VAT invoices and loss of IRPF deductibility following the transfer of an energy installation

A taxpayer sold their electrical installation, but companies continued to issue invoices in their name. The DGT ruled that invoices must be amended to identify the new owner and that, as the individual is not carrying out an economic activity, they cannot deduct these expenses for Income Tax (IRPF) purposes.

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Lifecycle

2019-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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