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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 47 results.
Farmer excluded from special regime must issue rectification invoices to charge VAT
V5223-26
Treatment of rectification of deductions for deductions and self-invoiced bills
V0226-26
Obligation of sequential numbering and use of specific series for credit notes
V0169-26
La necesidad de expedir facturas rectificativas depende del cumplimiento de los requisitos de contenido y la determinación de las cuotas
V1269-25
Repayment of undue compensations and the possibility of passing on VAT to customers
V1575-24
Requirements for the rectification of tax amounts via credit note and conditions of the taxable base
V0810-24
Farmers must issue corrective invoices to charge VAT and refund unduly received lump-sum compensations
V2229-23
VAT may be charged via corrective invoices if an improper exemption was applied
V2552-22
Rectification amounts may be indicated with a sign or as a final amount after rectification
V2250-22
Manufacturers may reduce VAT taxable base via credit notes for coupon reimbursements
V1943-22
IVA rectification required when passive party investment applies
V1403-22
Rectification of intracommunity delivery taxable base via volume discount credit invoice
V0762-22
VAT taxable base may be modified via credit notes following debt forgiveness agreements for non-payment
V0270-22
Rectification of VAT self-assessments may be requested if harm to legitimate interests is proven
V0087-22
Rectification of invoices to reflect VAT after inspection correction
V3237-21
VAT incurred on credit notes may be reclaimed under Article 119
V2307-21
Duty to rectify invoices and apply passive investment to construction executions
V0735-21
Compliance with requirements and deadlines for tax base reduction due to bad debts
V0392-21
Procedural mechanism to correct IVA payments made without investment by the taxpayer
V0218-21
Corrective invoices must be issued when the taxable amount is modified by discounts, rebates or cancellations
V3634-20
Contractor must issue corrective invoices if passive party investment was incorrectly applied
V3399-20
Withholding tax can be deducted in IRPF returns even when using credit notes
V2125-20
Possibility of deducting VAT amounts charged via credit notes following a special regime regularisation
V1281-20
Residential care providers must rectify VAT amounts and refund overpayments if 4% rate requirements are met
V3248-19
Applicability of the reverse charge mechanism to renovation works and VAT rectification
V2932-19
Suppliers must charge VAT on lubricant sales if transport is not linked to delivery
V1719-19
Right to VAT deduction if the actual recipient is correctly identified via a credit note
V0758-19
VAT deduction for travel agencies depends on whether goods or services directly benefit the traveller
V0487-19
Corrective invoices must be supplied in the SII within a period of four calendar days
V3154-18
Public Administration may pass on VAT via corrective invoices subject to time limits and documentation requirements
V3040-18
VAT treatment of volume discounts for sales to the National Health System
V2739-18
Corrective invoices must be issued if a professional partner's final remuneration differs from the provisional amount
V1400-18
Sellers may rectify lump-sum compensation via corrective invoices subject to legal requirements
V1616-17
Proof of sending credit notes can be established through any legally admissible means
V1245-17
VAT rectification and capital losses in Personal Income Tax allowed if housing development is cancelled
V0778-17
The tax rate in force at the time of accrual must be applied to rectify VAT amounts due to changes in the taxable base
V0159-17
Zero-rated credit notes may be issued to reduce taxable base due to bad debts
V3427-16
VAT deduction from corrective invoices for previous years permitted after cessation of activity
V2967-16
Corrective invoices must be issued using a specific and separate series
V2884-16
Agreements between franchisors and suppliers to refer customers may constitute services subject to VAT
V2336-16
Corrective invoices may be issued on behalf of suppliers to document discounts
V1861-16
Final price cannot be maintained when correcting VAT rate from 21% to 10%
V1802-16
Requirements for charging and deducting VAT on credit notes
V1484-16
Obligación de expedir facturas rectificativas y rectificar el IVA ante la ineficacia de una operación por sentencia judicial
V1417-14
Regla general de cuatro años para la expedición de facturas rectificativas y sus excepciones
V1245-14
Se puede acreditar la remisión de facturas rectificativas mediante burofax sin necesidad de que el cliente las reciba
V0890-14
Procedure for rectifying output VAT and the validity of obligations following cessation of activity
V0493-14
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