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V2757-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Invoices cannot be rectified nor VAT deducted for urbanisation debts if the real recipient was the previous owner

A company acquired an industrial warehouse with outstanding debts related to urbanisation and the grouping of owners. The inquiry sought to determine whether the company could rectify invoices issued to the previous owner and deduct the VAT associated with those debts.

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2021-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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