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V1802-16 ·22 April 2016 ·consulta-vinculante Medium impact
Tax

Final price cannot be maintained when correcting VAT rate from 21% to 10%

A motorhome company enquired whether it could issue credit notes maintaining the total price while adjusting the taxable base after erroneously applying a 21% VAT rate instead of 10%. The DGT ruled that the taxable base should not be modified to preserve the final price; instead, the VAT amount must be corrected due to the error in its determination.

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2016-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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