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V3294-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

IVA base imposable can be modified for definitive energy supply non-payments

Energy supply companies ask whether IVA base imposable can be adjusted for definitively uncollectable debts. The DGT confirms that modification is possible under the terms of operation termination when payment is definitively overdue.

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2023-12-26PublishedPublished 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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