- 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.
