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V4143-15 ·30 December 2015 ·consulta-vinculante Medium impact
Tax

Obligation to increase VAT taxable base following withdrawal of legal claim after debt recovery

A company reduced its VAT taxable base due to a client's insolvency and subsequently recovered the debt from guarantors, leading to the withdrawal of legal proceedings. The DGT clarifies whether the taxable base must be rectified upwards following this recovery.

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2015-12-30PublishedPublished 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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