Skip to content
V2407-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

No rectification of invoices required for advance payments made by the transferring entity

A company acquired rights to a property under construction through the transfer of rights from a third party. A consultation was held to determine whether the developer was required to rectify invoices for advance payments previously made by the original transferor.

In 6 key points

Lifecycle

2024-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact