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V2276-19 ·3 September 2019 ·consulta-vinculante Medium impact
Tax

Modification of the tax base to recover unduly charged VAT is not permitted

A housing cooperative inquired whether it could apply a modification of the tax base to recover VAT from a credit note following a pricing error in a service. The Directorate General for Taxes (DGT) ruled that the recovery of unduly charged amounts must be sought through civil legal channels rather than via VAT tax base modification procedures.

In 6 key points

How it affects those involved

This ruling clarifies that errors in pricing leading to incorrect VAT charges cannot be corrected through tax base modification procedures, requiring taxpayers to pursue civil remedies instead.

Lifecycle

2019-09-03PublishedPublished 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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