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La consulta pregunta si es posible reducir la base imponible del IVA por créditos incobrables cuando, tras la oposición del deudor en un proceso monitorio, el acreedor no interpone la demanda en plazo y se dicta sobreseimiento. La DGT responde que el abandono del procedimiento judicial impide la reducción o obliga a rectificarla al alza.
The tax team reviews your specific situation.
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