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V0206-23 ·9 February 2023 ·consulta-vinculante Medium impact
Tax

Any legally admissible means of proof may be used to substantiate claims for uncollectible VAT debts

The inquiry asks whether a mediation process is sufficient to prove the claim for an unpaid debt in order to reduce the VAT taxable base. The Directorate General for Taxes (DGT) responds that, following the reform of Law 37/1992, any means that provides reliable evidence of the claim is valid.

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2023-02-09PublishedPublished 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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