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V2229-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Farmers must issue corrective invoices to charge VAT and refund unduly received lump-sum compensations

A farmer excluded from the special regime for agriculture, livestock, and fishing received lump-sum compensations from clients via receipts. The DGT has ruled that corrective invoices must be issued to charge the relevant VAT and that the compensations received must be refunded using form 309.

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Lifecycle

2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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