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V0724-17 ·21 March 2017 ·consulta-vinculante Medium impact
Tax

VAT taxable base may be modified due to debtor insolvency if legal deadlines are met

The inquirer asks whether rectifying invoices following a client's declaration of bankruptcy is valid if the initial rectifying invoice contained an identification error. The DGT rules that the modification is correct, provided the requirements and deadlines set out in the VAT Act and the Insolvency Act are met.

In 6 key points

Lifecycle

2017-03-21PublishedPublished 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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