MEDIUM
FISCAL

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

V1118-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1118-25
Published
26 Jun 2025

Summary

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.

In 6 key points

Lifecycle

2025-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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