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V1931-18 ·29 June 2018 ·consulta-vinculante Medium impact
Tax

Mandatory use of credit notes to amend taxable base and compliance with SII deadlines

A company sought guidance on how to justify and when to amend the taxable base due to discounts or returns, as well as the reporting deadlines within the SII. The DGT clarifies that credit notes must be used and the established information supply deadlines must be met.

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2018-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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