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V0593-14 6 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · rectificación de cuotas

Rectifying an incorrect VAT rate does not allow for the recovery of funds from the total contract price

A local council requested the rectification of the VAT applied to the construction of a nursing home after it was confirmed that the reduced rate, rather than the standard rate, should have been applied. The DGT ruled that the rectification must be carried out without altering the overall award price.

The question raised

Cuestión planteada Procedimiento de rectificación de las cuotas repercutidas.

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