Skip to content
V2677-21 ·5 November 2021 ·consulta-vinculante Medium impact
Tax

Cannot reduce VAT taxable base in transactions with linked companies in insolvency

A company asked whether it could reduce the VAT taxable base of unpaid invoices from a company in insolvency. The DGT responds that, due to the link between the entities, such a modification is not permitted.

In 6 key points

How it affects those involved

Taxpayers cannot reduce the VAT taxable base for unpaid invoices when dealing with linked companies in insolvency.

Lifecycle

2021-11-05PublishedPublished 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