Skip to content
V1390-16 ·4 April 2016 ·consulta-vinculante Medium impact
Tax

Judicial claim or notary demand required to reduce taxable base for bad debts

A company inquired whether it could rectify VAT on unpaid invoices after undertaking personal and banking efforts. The DGT ruled that to reduce the taxable base due to bad debts, it is mandatory to have formally pursued collection through a judicial claim or a notary demand.

In 6 key points

Lifecycle

2016-04-04PublishedPublished 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