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V2539-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Requirements for VAT adjustment due to bad debts

A taxpayer asks whether they can recover VAT from the sale of fixed assets where payment has been deferred by the purchasing company. The DGT rules that a reduction in the taxable base is not applicable because it has not been proven that collection was formally pursued through reliable means.

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2024-12-10PublishedPublished 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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