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V2144-24 ·8 October 2024 ·consulta-vinculante Medium impact
Tax

VAT taxable base may be rectified via credit note if consideration amount was unknown at the time of accrual

An individual enquired whether it was correct for a gas company to issue a credit note increasing the VAT taxable base for a previous period. The DGT indicates that if the amount was unknown at the time of accrual, it may be provisionally fixed and subsequently rectified once the actual value is known.

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2024-10-08PublishedPublished 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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