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V0796-18 ·22 March 2018 ·consulta-vinculante Medium impact
Tax

VAT taxable base may be modified due to insolvency if the deadline following insolvency proceedings is met

A company inquired whether it could modify the taxable base of unpaid consultancy invoices following its client's declaration of insolvency, given that the deadline for communicating claims had been judicially extended. The Directorate General of Taxes (DGT) ruled that such modification is permissible provided that legal requirements are met and it is carried out within two months following the end of the judicially established deadline for the communication of claims.

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2018-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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