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A company sought clarification on whether a corrective invoice issued after the insolvency proceedings were published in the BORME, but prior to the publication of the insolvency decree in the BOE, remains valid. The DGT ruled that the invoice is valid provided it is issued within the legal timeframe.
Cuestión planteada Fecha en la que debe emitir factura rectificativa a efectos de la modificación de la base imponible.
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