{"id":35464,"date":"2022-09-13T09:25:00","date_gmt":"2022-09-13T09:25:00","guid":{"rendered":"https:\/\/www.pkf-attest.es\/noticias\/consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo-2\/"},"modified":"2022-09-13T09:25:00","modified_gmt":"2022-09-13T09:25:00","slug":"consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo-2","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/en\/noticias\/consulta-vinculante-v1401-22-de-15-de-junio-de-2022-de-la-subdireccion-general-de-impuestos-sobre-el-consumo-2\/","title":{"rendered":"Binding Consultation V1401-22, on Excise 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<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2025\/02\/Consulta-Vinculante-V1401-22-de-15-de-junio-de-2022-de-la-Subdireccion-General-de-Impuestos-sobre-el-Consumo.111-2.pdf\">Download PDF Document<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div><\/div>\n<\/div><\/div>\n","protected":false},"featured_media":5460,"template":"noticias-corporativa-single-post.php","categories":[],"tags":[217,221],"novedades_corporativa":[],"class_list":["post-35464","noticias","type-noticias","status-publish","has-post-thumbnail","tag-legal-and-tax-advisory","tag-regulatory-impact","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - 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