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V0647-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

Modification of the VAT taxable base is possible in the event of a debt waiver established in a restructuring plan

The DGT confirms that a price reduction agreed in a judicially approved restructuring plan can modify the VAT taxable base, as such plans are pre-insolvency instruments that change the transaction price.

In 6 key points

How it affects those involved

Taxpayers may adjust their VAT taxable base when a price reduction is agreed within a judicially approved restructuring plan, due to the pre-insolvency nature of such plans.

Lifecycle

2025-04-10PublishedPublished 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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