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V0392-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

Compliance with requirements and deadlines for tax base reduction due to bad debts

The taxpayer asks whether they can recover VAT on 2015 invoices that remain unpaid despite legal action being taken. The DGT rules that modifying the tax base is only possible if the requirements of Article 80 are met and the rectification deadlines set out in Article 89 of the VAT Act are respected.

In 6 key points

Lifecycle

2021-02-25PublishedPublished 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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