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V3482-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

To rectify an understatement of output VAT, one may use the self-assessment rectification procedure or regularisation in subsequent returns

The taxpayer asks how to rectify an erroneously issued invoice that resulted in a higher output VAT amount than required. The DGT indicates that, as this involves an understatement of tax amounts, the self-assessment rectification procedure provided for in the General Tax Law must be followed.

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Lifecycle

2020-12-02PublishedPublished 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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