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The taxpayer asks whether the VAT taxable base can be reduced when it is impossible to collect an invoice from a company in insolvency proceedings. The Directorate General of Taxes (DGT) rules that, as it is a claim against the estate, notifying the insolvency administration of the debt for inclusion in the list of creditors is equivalent to a judicial claim for the purposes of meeting bad debt requirements.
This ruling provides legal certainty for creditors in insolvency proceedings, allowing them to treat claims against the estate as bad debts for VAT purposes upon formal notification to the insolvency administration.
The tax team reviews your specific situation.
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