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V2552-22 ·15 December 2022 ·consulta-vinculante Medium impact
Tax

VAT may be charged via corrective invoices if an improper exemption was applied

A company inquired whether it could charge VAT after having received invoices in 2021 without the tax due to an erroneous exemption. The DGT ruled that the issuer must rectify the charge through corrective invoices.

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2022-12-15PublishedPublished 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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