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V0209-23 ·9 February 2023 ·consulta-vinculante Medium impact
Tax

Any legally admissible means of evidence may be used to prove debt collection claims

The inquiry asks which methods are valid to reliably prove a debt collection claim against a debtor in order to reduce the VAT taxable base due to bad debts. The DGT responds that the regulations do not specify particular methods; therefore, any means admitted under law may be used, provided they allow for the proof of the collection claim.

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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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