Skip to content
Back to index
V0226-26 4 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Treatment of rectification of deductions for deductions and self-invoiced bills

A company asks how to account for rectification invoices for deductions and self-invoiced bills received in 2025 with 2024 dates. The DGT clarifies that rectification of deductions for deductions depends on whether they modify the taxable base and when the documents are received.

The question raised

Obligation of the taxpayer to amend the tax return corresponding to the last quarter of 2024, or alternatively, inclusion in the tax period in which such documents were received.

The DGT's ruling

If a subsequent discount modifies the taxable base, the reduction of the deduction must be made in the period in which the corrective invoice is received. If the rectification increases the taxable base, it may be made in the period of receipt or in subsequent periods (maximum four years). In the case of self-invoices for advance payments, rectification must be made in the periods in which the original accrual occurred.

Book your free first meeting