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V1426-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

Non-payment adjustments reduce VAT base but not future increases if recipient is a business

An energy producer asks whether adjustments for non-payments by distributors made by the central counterpart are modifications of the VAT base. The DGT clarifies that this is not a price alteration, but a provision for uncollectible credits.

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2026-06-08PublishedPublished 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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