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A telecom company asks whether its VAT base imposable can be reduced when a customer's unpaid debt is finally settled after exhausting collection efforts. The DGT confirms that upon contractual termination and debt extinction, the VAT base imposable may be adjusted.
Taxpayers may adjust their VAT base imposable when debts are definitively extinguished through contractual termination, following full collection efforts.
The tax team reviews your specific situation.
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