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V1941-22 ·12 September 2022 ·consulta-vinculante Medium impact
Tax

IVA base imposable can be reduced for uncollected debts after contract termination

A telecom company asks whether it can reduce its VAT base when customers fail to pay and the debt is extinguished. The DGT confirms that modification is allowed upon contractual termination and specifies the deadlines for correcting the instalments.

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2022-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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