VAT Deduction Rectification: Obligation to Rectify Original Deduction in Anulled Sales Transaction

• Annulment of sale. Lack of receipt of the rectifying invoice. Duty to rectify the originally deducted amount.
• The rectification obligation is independent of the action taken by the party who passed on the tax.
• The rectification of the deduction must be made when the operations cease to have effects.
• The recipient of the goods is fully aware of the annulment of the operation and must rectify the deduction made.
• Reiterates the criteria of RG 00-04707-2018, of April 20, 2021.

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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