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V0654-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

Compliance with legal requirements and deadlines mandatory to reduce taxable base for unpaid invoices

The applicant asks how to recover VAT paid when client invoices remain unpaid. The DGT rules that the taxable base may only be modified if the strict requirements of Article 80.4 of the VAT Act are met, including the passage of time and the initiation of judicial or notarial claims.

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2020-04-02PublishedPublished 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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