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V2280-24 ·28 October 2024 ·consulta-vinculante Medium impact
Tax

Loss of right to charge VAT if one year has passed since the accrual of the transaction

A consultant asks whether a law firm can charge VAT more than a year after the accrual of a transaction and whether an 'informative fee statement' qualifies as an invoice. The DGT rules that the right to charge VAT is lost after one year and that the document mentioned does not appear to meet the requirements of an invoice.

In 6 key points

Lifecycle

2024-10-28PublishedPublished 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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