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V2250-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Rectification amounts may be indicated with a sign or as a final amount after rectification

The query asks whether credit notes must indicate the positive or negative sign of the rectification. The DGT responds that there are two options for recording the taxable base and the tax amount.

In 6 key points

Lifecycle

2022-10-26PublishedPublished 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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