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V2188-17 ·22 August 2017 ·consulta-vinculante Medium impact
Tax

VAT on a corrective invoice is deductible if it meets general regime requirements

A company purchased an industrial appliance without VAT due to a seller's error, who now intends to issue a corrective invoice to include the tax amount. The DGT clarifies whether this new VAT amount will be deductible for the company.

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2017-08-22PublishedPublished 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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