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V2647-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

VAT amount cannot be rectified if the right to the 4% reduced rate is recognised after the tax point

An individual purchased a vehicle at the standard VAT rate and subsequently obtained recognition from the Tax Agency to apply the 4% rate. The DGT was consulted on whether it is possible to rectify the seller's VAT amount.

In 6 key points

Lifecycle

2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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