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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company inquired whether it could adjust the VAT on a sale after agreeing to a 50% debt write-off with a customer in pre-insolvency proceedings. The DGT ruled that the write-off modifies the taxable base, thereby allowing for the adjustment of the VAT amounts.
The tax team reviews your specific situation.
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