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V0255-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Modification of VAT taxable base due to contract termination and irrecoverable debt

A landlord asks whether the VAT taxable base can be reduced after a tenant's eviction and the accounting write-off of the debt as uncollectable. The DGT confirms that contract termination and definitive credit extinction allow modification of the taxable base.

In 6 key points

How it affects those involved

Taxpayers may adjust their VAT taxable base when a contract is terminated and a debt is deemed uncollectable, provided the credit is extinguished definitively.

Lifecycle

2025-03-05PublishedPublished 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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