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V0212-23 ·9 February 2023 ·consulta-vinculante Medium impact
Tax

Any legally admissible means of evidence may be used to prove claims for uncollectible invoices

A courier company has enquired about the methods available to reliably prove claims for payment from debtors in order to reduce its taxable base through uncollectible invoices. The DGT has responded that, as there are no specific methods prescribed by law, any means admitted under law that guarantees the identity of the parties and proof of delivery may be used.

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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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