When taxpayers integrated into a family unit have habitual residence in different regions and opt for joint assessment, the performance is given to the community means produced in the territory of the Autonomous Community where the habitual residence of the member household with higher tax base, according to the rules of individualisation of the tax.
No. When there is no marriage relationship, the family unit is formed by the parent and all children living with one or the other. Thus, there are two possibilities for joint assessment:
Yes, if this had been entered in the VAT returns in two cases:
This recovery of VAT is subject to conditions, highlighting the following:
Interest, therefore, ensure that customers who have not recovered all of the debt will fall under a state of bankruptcy and which can be classified as irrecoverable VAT.
In the first case, doubtful clients in situations of competition, we must act very quickly because there are very short expiration periods since this takes place, to proceed to fulfill the requirements for the recovery of VAT, after which no longer possible to recover immediately and different from the resolution of bankruptcy proceedings.
By contrast, in other cases we must be patient, also without forgetting deadlines, expiration also expected in the recovery of VAT. In these cases it is essential to have called the debt collection through legal claim to the debtor. This claim may be even through the payment procedure (simplified procedure faster) to retrieve the 16% (if this was the impact type), regardless of the outcome of the complaint.
It can even claim irrecoverable VAT on invoices issued to individuals, provided that the amount invoiced (excluding VAT) exceeds 300 €. In case you have not fully paid debts, do not quit as soon as possible to recover the VAT charged and paid, you can anticipate and ensure recovery of at least some of the bad.
In cases where a ticket can be issued it should be stated:
Different series must be used when issuing tickets and invoices. Different series can also be used when issuing the ticket recipient or a third party, in the case of amending tickets as there are several establishments.
May be issued a ticket in the operations of less than $ 3,000 amount specified in Article 4 of Regulation and billing where allowed by the AEAT However, in no case be issued compulsory ticket when issuing the invoice, or when the taxpayer is the recipient of the transaction (reverse charge). As an example ticket may be issued in: retail, transportation of people, sales and support services, catering services and catering, hairdressing, toll roads, car park, dance halls ...