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The consultant asks how to handle merchandise returns occurring after the VAT quarter ends and whether IRPF retention is due when paying other self-employed individuals. The tax authority responds that the taxable base must be corrected via a rectifying invoice or in a new supply invoice, and that IRPF retention is only required if the payment is for professional, agricultural, pastoral, forestry or moving services based on objective estimation.
Taxpayers must adjust their taxable base for merchandise returns using a rectifying invoice or a new supply invoice. IRPF retention applies only in specific professional or service contexts based on objective assessment.
The tax team reviews your specific situation.
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