Skip to content
V1217-25 ·4 July 2025 ·consulta-vinculante Low impact
Tax

IVA base taxable may be altered by credit removal in pre-concursal restructuring plan

A company asks whether credit removal in a pre-concursal restructuring plan affects the VAT taxable base. The DGT responds that price changes after the due date allow modification of the taxable base under Article 80.2 of the VAT Law.

In 6 key points

Lifecycle

2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact