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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Application of the reduced rate of 10% in the construction of buildings intended primarily for residential use
V0719-25
The assumption of outstanding assessments by a new owner does not permit the rectification of invoices issued to the previous holder
V0090-25
Issuing two receipts for a single timber transaction is incorrect; a single receipt must be issued for the total amount
V0580-24
Invoices with incorrect issue dates must be corrected using a specific series credit note
V1924-23
No invoice issuance or deduction rectification required if court ruling only orders restitution of the taxable base
V1542-23
A corrective invoice in a specific series must be issued to correct errors in recipient data
V2245-22
A corrective invoice must be issued if the issue date is recorded incorrectly
V1665-22
Invoices with incorrect dates can be rectified using a credit note and a corrective invoice
V0902-22
Residential care services with an associated economic benefit may be taxed at 4% through invoice rectification
V0090-22
No rectification of invoices or VAT deduction for urbanisation debts if the real recipient was the previous owner
V2730-21
Invoices cannot be rectified nor VAT deducted for urbanisation debts if the real recipient was the previous owner
V2757-21
Contractor must issue corrective invoices if passive party investment was incorrectly applied
V3399-20
La concesión de uso de dominio público portuario está sujeta a IVA, incluso ante procesos de caducidad o desahucio
V3387-20
No se puede deducir el IVA si la factura emitida por el proveedor extranjero contiene el impuesto de su país
V3295-20
Procedencia de la rectificación de la base imponible por sobrecostes tras sentencias judiciales
V2445-19
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