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V1990-14 ·24 July 2014 ·consulta-vinculante Medium impact
Tax

Return of goods requires correction of taxable base by a rectifying invoice

A company asked about the procedure to correct the taxable base after returning goods purchased from a permanent establishment. The DGT responded that a rectifying invoice should be issued applying the applicable tax rate at the time of the original transaction.

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Lifecycle

2014-07-24PublishedPublished 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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