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V0080-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Uncertainty regarding the application of the VAT taxable base reduction in the special procedure for micro-enterprises

The DGT confirms that the reduced taxable base under Article 80.3 of the VAT Law can be applied in such cases.

In 6 key points

How it affects those involved

Businesses may now reduce their VAT taxable base for unpaid invoices when a customer is undergoing a special micro-enterprise insolvency procedure.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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