Skip to content
V2153-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Possibility of issuing corrective invoices for secured debts if the security is cancelled and uncollectibility is proven

A leasing company asks whether it can rectify the VAT taxable amount following the cancellation of a mortgage and an insolvency agreement that reduces its credit. The DGT indicates that the TEAC criterion is applicable provided specific conditions regarding cancellation and certification are met.

In 6 key points

Lifecycle

2023-07-21PublishedPublished 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