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V0275-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

Civil-commercial mediation does not replace judicial claims for reducing VAT taxable base due to bad debts

A query was raised as to whether the commencement or conclusion of a civil-commercial mediation procedure is equivalent to the judicial claim required to reduce the VAT taxable base for bad debts. The DGT ruled that this procedure does not meet the legal requirements for such a purpose.

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2016-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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