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A company purchased milk under the special agricultural scheme, but the seller now seeks to charge VAT after it was determined that the general regime should apply. The Directorate General for Taxes (DGT) states that the seller may rectify tax amounts using corrective invoices provided certain requirements are met, and the buyer may deduct these amounts if they comply with general regulations.
Question raised: Whether such pass-through would be appropriate. Whether the amounts passed through would be considered deductible for the taxpayer.
The seller must rectify the flat-rate compensation through the issuance of corrective invoices, provided that the requirements of Article 89 of Law 37/1992 are met. To this end, the purchasers must have issued the corresponding receipts and the seller must hold the signed copies. The new tax amounts incurred by the taxpayer shall be deductible provided they meet the requirements established in Articles 92 et seq. of Law 37/1992.
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