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V2362-18 20 August 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

Deadline for VAT adjustment following error detection

A local council enquired whether corrective invoices issued by an energy provider three years after reporting errors in prices and surcharges complied with the legal deadline. The DGT ruled that since more than four years had not elapsed since the causes of the error were identified, the established deadline has been met.

The question raised

Question posed: Whether said credit notes have been issued within the legally established period for such purpose.

The DGT's ruling

The rectification of tax quotas must be carried out at the time the causes of their incorrect determination are identified. This procedure is valid provided that four years have not elapsed from the moment those causes were identified or from the moment the circumstances modifying the tax base occurred.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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