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A company that did not charge VAT due to having a permanent establishment in Spain asks whether it can correct its invoices. The DGT states that this is possible if a corrective invoice is issued, the four-year period is respected, and no fraud has been proven.
Question raised: Admissibility of the rectification of tax amounts.
To rectify tax amounts through a credit note, an original invoice must exist and the rectification must be carried out upon noticing the cause of the incorrect determination. The four-year period does not include the time elapsed from the commencement of audit proceedings until the administrative act becomes final. Rectification shall not proceed if the Administration proves that the taxpayer participated in fraud or was aware that they were performing a fraudulent operation.
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