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V3329-19 4 December 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

Possibility of rectifying invoices due to error in the NIF or in the VAT liability

A Spanish branch inquired whether it could issue a credit note to correct the recipient's NIF after an inspection determined that deliveries were made by the branch rather than the French parent company. The DGT ruled that it is possible to rectify tax amounts when they have been incorrectly determined.

The question raised

Question raised: Whether a new corrective invoice may be issued correctly stating the Tax Identification Number (NIF) of the recipient and, where applicable, the deadline for its issuance.

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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