Skip to content
V0160-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

The VAT taxable amount may be reduced due to bad debts following insolvency proceedings in another Member State

A company inquired whether it could modify the VAT taxable amount following the declaration of insolvency of a French client not established in Spain. The DGT responds that this is possible if the insolvency process is conducted under Regulation (EU) 2015/848.

In 6 key points

Lifecycle

2023-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact