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In which cases do I have to rectify my deducted input VAT?

When you can or must rectify the VAT deducted on your return

  1. I receive a corrective invoice from my supplier for:

    • Return of containers and packaging.
    • Discounts and rebates.
    • Termination of operations, return or loss of goods (including reinstatement in bankruptcy).
    • Non-payment of operations due to insolvency proceedings.
    • Other defaults (non-collectable debts).
    • Price change (rectification will be mandatory when it is a reduction).
    • Errors (rectification will be mandatory when it involves a reduction).

  2. I incorrectly calculated the amount of the deduction (correction will be mandatory when it is a reduction)

If you want more information on this topic, you can consult our Virtual Assistant and use the calculator for the modification of the tax base and other corrections to determine the period and year of Form 303 in which to make the adjustment, as well as the deadline for doing so.