Skip to content
V2795-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

No corrective invoice required to charge VAT following partial recovery of a debt in insolvency proceedings

A professional asks whether a new VAT invoice must be issued when collecting part of a debt from a company in insolvency proceedings after having previously reduced the taxable base. The DGT rules that there is no need to rectify the taxable base or refund the VAT, as the insolvency proceedings have not concluded due to the specific circumstances that would mandate such action.

In 6 key points

Lifecycle

2023-10-16PublishedPublished 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