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V1118-25 ·26 June 2025 ·consulta-vinculante Medium impact
Tax

No IVA refund required if insolvency debt collection not due to specific legal reasons

A solicitor asked whether IVA should be repaid to public revenue after collecting full debt from a company in insolvency, following prior reduction of its taxable base. The DGT replies that no further adjustment or refund is needed if insolvency conclusion was not due to legally specified grounds.

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2025-06-26PublishedPublished 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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