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V2642-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

Origin of VAT correction via invoice and calculation of time limits

A company that did not charge VAT due to having a permanent establishment in Spain asks whether it can correct its invoices. The DGT states that this is possible if a corrective invoice is issued, the four-year period is respected, and no fraud has been proven.

In 6 key points

How it affects those involved

Companies with permanent establishments in Spain may correct past VAT invoices under specific conditions.

Lifecycle

2019-09-26PublishedPublished 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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