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V3003-23 ·17 November 2023 ·consulta-vinculante Medium impact
Tax

IVA quotas can be corrected after price changes by court order, subject to procedure limits

A municipal entity asks how and when to issue corrective invoices after a court ruling that nullifies previously applied water tariffs. The DGT explains that the taxable base must be adjusted and that there are two methods for correcting overcharged quotas.

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2023-11-17PublishedPublished 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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