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V0422-14 17 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · rectificación de cuotas

Requirements for recovering uncharged VAT amounts following a demerger

The applicants, successors to a demerged company, inquired whether they could charge VAT that was not initially collected following an Inspection adjustment. The DGT ruled that this is possible provided that rectification invoices were issued and no more than four years have passed since the tax accrual.

The question raised

Cuestión planteada Posibilidad de que la empresa extinguida proceda a la repercusión de las cuotas inicialmente no repercutidas a las consultantes.

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