{"id":6924,"date":"2022-09-13T14:46:00","date_gmt":"2022-09-13T12:46:00","guid":{"rendered":"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/noticias\/consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo-2\/"},"modified":"2022-09-13T14:46:00","modified_gmt":"2022-09-13T12:46:00","slug":"consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/asesoramiento-legal-y-fiscal\/en\/noticias\/consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo\/","title":{"rendered":"Consulta Vinculante V1401-22, dated June 15, 2022 of the Subdirecci\u00f3n General de Impuestos sobre el Consumo (General Directorate of Consumption Taxes)"},"content":{"rendered":"\n<div class=\"wp-block-genesis-blocks-gb-columns gb-layout-columns-1 one-column gb-columns-center\"><div class=\"gb-layout-column-wrap gb-block-layout-column-gap-2 gb-is-responsive-column\" style=\"max-width:1200px\">\n<div class=\"wp-block-genesis-blocks-gb-column gb-block-layout-column\"><div class=\"gb-block-layout-column-inner\">\n<p class=\"wp-block-paragraph\">Company A is an entity engaged in the construction business and was contracted by Company B to carry out some construction work, applying the reverse charge mechanism provided for in the Value Added Tax Law. However, after a verification procedure, the State Tax Administration Agency considers that the application of the reverse charge is not appropriate. Company A decides to rectify the invoices.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-cuestion\"><strong>Question<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Possibility of rectifying the aforementioned invoices and of Company B having the right to deduct the new Value Added Tax charged by Company A.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To read the response, download the attached document below.<\/p>\n\n\n\n<figure class=\"blockbuttom\">\n<div class=\"\">\n\t<a class=\"button\" style=\"color:#FFFFFF; background-color:#1a428a; border-color:#1a428a;\" href=\"https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2022\/09\/Consulta-Vinculante-V1401-22-de-15-de-junio-de-2022-de-la-Subdireccion-General-de-Impuestos-sobre-el-Consumo..pdf\" target=\"_blank\">Download document<\/a>\n<\/div>\n<\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n<\/div><\/div>\n","protected":false},"featured_media":5732,"template":"noticias-legalfiscal-single-post.php","categories":[],"tags":[],"novedades_corporativa":[59,57],"class_list":["post-6924","noticias","type-noticias","status-publish","has-post-thumbnail","novedades_corporativa-legal","novedades_corporativa-tax","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.7 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Consulta V1401-22 of the Subdirecci\u00f3n General de Impuestos sobre el Consumo<\/title>\n<meta name=\"description\" content=\"This binding consultation gives the possibility to rectify the invoices mentioned here and assigns the right to deduct the new Value Added Tax to Company B on Company A.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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