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V1166-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

VAT taxable base may be reduced for non-payments if claim deadlines and requirements are met

An office owner has enquired about the treatment of unpaid rent for VAT and Personal Income Tax (IRPF) purposes. The DGT explains that for VAT, the taxable base may be reduced under specific conditions, while for IRPF, non-payments may be deducted as doubtful debts after certain periods.

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2022-05-26PublishedPublished 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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