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V2307-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

VAT incurred on credit notes may be reclaimed under Article 119

A Dutch company inquired whether it could recover VAT from credit notes issued by a Spanish supplier following an error in the charging of tax amounts. The Directorate-General for Tax (DGT) ruled that a refund may be requested provided all legal requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the right of non-established businesses to reclaim VAT through credit notes issued to correct previous errors, ensuring consistency in cross-border VAT recovery.

Lifecycle

2021-08-16PublishedPublished 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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