Skip to content
Back to index
V3237-21 29 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · rectificación de cuotas

Rectification of invoices to reflect VAT after inspection correction

A company asks whether it can issue corrective invoices to reflect VAT on its customers after an inspection revealed incorrect use of the passive party's investment. The DGT responds that this is possible provided certain temporal and fraud-absence requirements are met.

The question raised

Whether the rectification of incorrectly issued invoices that have been regularized in the aforementioned verification procedure is permissible for the purpose of passing on said Value Added Tax quotas to the recipient.

The DGT's ruling

The rectification of tax quotas is permissible if an original invoice was issued and is carried out upon noticing the cause of the incorrect determination. It must be carried out within four years from the accrual, excluding the time elapsed during verification proceedings until the administrative act becomes final. It is not permissible if the Administration proves that the taxpayer participated in fraud or was aware of its commission.

Book your free first meeting