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V2248-15 ·17 July 2015 ·consulta-vinculante Medium impact
Tax

VAT taxable base may be reduced due to unpaid invoices if legal requirements are met

An architect has enquired whether the VAT taxable base can be modified following a court ruling to recover unpaid invoices for services rendered between 2005 and 2008. The Directorate General of Taxes (DGT) indicates that reducing the taxable base is possible provided the legal requirements for bad debts are satisfied.

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2015-07-17PublishedPublished 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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