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V2452-23 ·13 September 2023 ·consulta-vinculante Medium impact
Tax

Termination of a sale and purchase agreement requires VAT rectification via credit note and tax regularisation

A company has requested guidance on the procedures for both seller and buyer following the judicial termination of a plot sale agreement. The DGT clarifies that the seller must issue a credit note and regularise the VAT in their tax return, while the buyer must adjust their deductions upon receipt of said document.

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2023-09-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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