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V0438-22 ·7 March 2022 ·consulta-vinculante Medium impact
Tax

Tax debts may be offset against credits held with autonomous bodies if requirements are met

A taxpayer inquired whether a credit held against an autonomous body could be used to offset tax debts owed to the Public Treasury. The Directorate-General for Taxes (DGT) indicated that this is possible provided the credit is recognised by an administrative act and all other legal requirements are satisfied.

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2022-03-07PublishedPublished 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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