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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A hotel company enquired whether it could adjust its VAT taxable base due to unpaid services provided to a German entity undergoing insolvency proceedings. The Directorate-General for Taxes (DGT) ruled that this is possible if the insolvency process is governed by Regulation (EU) 2015/848, allowing for the reduction even if the debtor is not resident in Spain.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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