Rectification of Repercuted VAT: Recipient’s Right to Request Self-Assessment Correction

• Recipient who paid the VAT can request the rectification of the self-assessment
• Supreme Court ruling of September 27, 2022 (appeal number: 5052/2020) supports this
• In a specific case, a person was denied the reduced VAT rate for a vehicle for people with reduced mobility
• Later, they provided a certificate proving their right to the reduced rate and requested the rectification without first requesting a correction of the invoice containing the VAT amount

Source: serviciostelematicosext.hacienda.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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