Skip to content
V2264-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

IVA liability ceases with formal contract termination; admissible evidence acceptable for uncollectible debts

A landlord asks whether a burofax and notarial request can be used to prove a debt claim to reduce taxable base for uncollectible amounts, and whether contract termination suspends VAT liability. The DGT responds that VAT liability ceases upon formal contract cancellation and that any admissible legal evidence may be used to support a debt recovery claim.

In 6 key points

Lifecycle

2025-11-25PublishedPublished 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