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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 72 results.
Farmer excluded from special regime must issue rectification invoices to charge VAT
V5223-26
IVA can be charged to customers via amended invoices after exit from agricultural special regime
V1481-26
Rectification invoices required for post-operation discounts or rappels
V1493-26
Non-payment adjustments reduce VAT base but not future increases if recipient is a business
V1426-26
IVA in legal services devenged upon judicial procedure completion
V1427-26
Invoice issue date is the date of actual issuance; emission period extends to the 15th of the following month
V0897-26
Los empresarios pueden elegir el medio de expedición de sus facturas rectificativas, sin que el RD 1007/2023 modifique esta capacidad
V0330-26
If recipient details are incorrect, supplier must issue a corrective invoice
V0275-26
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
IVT from 10% to 4% possible in residential care if conditions met at due date
V0142-26
Price increase by judicial ruling under rebus sic stantibus subject to VAT
V2448-25
No VAT applies when service is provided to an educational centre in Canary Islands, Ceuta or Melilla
V2308-25
Obligation to rectify VAT taxable base due to non-validation of RD-law 7/2025 on electric toll discounts
V2162-25
The partial refund of a rebate following the cessation of activity allows for the rectification of VAT deductions
V2007-25
Treatment of Property Tax (IBI), insurance, and interest subsequently invoiced by the cooperative in the VAT taxable base
V1490-25
La necesidad de expedir facturas rectificativas depende del cumplimiento de los requisitos de contenido y la determinación de las cuotas
V1269-25
IVA base taxable may be altered by credit removal in pre-concursal restructuring plan
V1217-25
El arrendamiento de un inmueble destinado a vivienda está exento de IVA si se destina exclusivamente a ese uso y no se prestan servicios hoteleros
V1219-25
No IVA refund required if insolvency debt collection not due to specific legal reasons
V1118-25
Posibilidad de rectificar la base imponible y cuotas de IVA tras sentencia judicial por cláusula rebus sic stantibus
V1072-25
Obligación de rectificar la deducción del IVA al conocer la modificación de la base imponible
V0865-25
El arrendamiento de vivienda a una persona física está exento de IVA si se destina exclusivamente a vivienda y no incluye servicios hoteleros
V0766-25
La prestación de servicios a un empresario en Francia no se entiende realizada en el territorio de aplicación del impuesto
V0734-25
Price adjustment due to revenues lower than estimated does not constitute a service subject to VAT
V0716-25
Modification of the VAT taxable base is possible in the event of a debt waiver established in a restructuring plan
V0647-25
Es posible rectificar las facturas emitidas por error en la determinación de las cuotas de IVA
V0466-25
Modification of VAT taxable base due to contract termination and irrecoverable debt
V0255-25
Residential services for the elderly provided by a city council are exempt from VAT
V0215-25
Uncertainty regarding the application of the VAT taxable base reduction in the special procedure for micro-enterprises
V0080-25
Requirements for the rectification of tax amounts via credit note and conditions of the taxable base
V0810-24
Rectification of VAT due to judicial resolution of a resolving condition possible
V0563-24
IVA quotas can be corrected after price changes by court order, subject to procedure limits
V3003-23
Treatment of goods returns in VAT and IRPF retention obligations
V2225-23
Obligation to issue a credit note in operations subject to the reverse charge mechanism
V1469-23
Obligatoriedad de la mención 'inversión del sujeto pasivo' en la factura y requisitos de contenido
V0208-23
Obligación de expedir factura rectificativa ante la modificación de la base imponible
V0193-23
Return of a plot by contract resolution not subject to VAT
V0148-23
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra de construcción o urbanización
V1403-22
Procedencia de la rectificación de cuotas de IVA mediante factura rectificativa y cómputo del plazo de cuatro años
V1401-22
Requisitos para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra
V1006-22
Invoices received in January must be recorded and declared in Model 347 for that year
V0890-22
Rectification of intracommunity delivery taxable base via volume discount credit invoice
V0762-22
Procedencia de la rectificación de facturas para repercutir el IVA tras una regularización por inspección
V3237-21
No refunding invoice required for unapplied IRPF retention
V3133-21
Requisitos para la aplicación de la inversión del sujeto pasivo en entregas de inmuebles por ejecución de garantía
V2939-21
VAT deductibility of urbanisation contributions depends on entrepreneur status and four-year deadline
V2762-21
IVA base imposable can be amended if transaction price changes after completion
V2487-21
Judicial resolution of a swap does not constitute a new IVA-taxable delivery
V2432-21
Análisis de la aplicación de la inversión del sujeto pasivo en transmisiones de inmuebles con garantía
V2103-21
Return of property due to contract nullity is a correction, not a supply subject to VAT
V1797-21
Aplicación de la inversión del sujeto pasivo en ejecuciones de obra inmobiliaria
V0735-21
Impossible to correct VAT rates after four years from base modification
V0545-21
Obligación de rectificar el IVA repercutido indebidamente cuando procedía la inversión del sujeto pasivo
V0218-21
Obligación de rectificar facturas en ejecuciones de obra sujetas a la inversión del sujeto pasivo
V3399-20
La construcción de una pista de monopatín puede considerarse edificación y la inversión del sujeto pasivo está sujeta a requisitos
V0883-20
Posibilidad de optar entre dos métodos para rectificar el IVA repercutido indebidamente por error en la aplicación de la inversión del sujeto pasivo
V0297-20
Posibilidad de rectificar facturas por error en el NIF o en la sujeción al IVA
V3329-19
Origin of VAT correction via invoice and calculation of time limits
V2642-19
Obligación de utilizar el NIF asignado al establecimiento permanente en la expedición de facturas
V2432-19
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