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V4277-16 ·4 October 2016 ·consulta-vinculante Medium impact
Tax

VAT rectification following rescission of transactions in insolvency: must be carried out in the period of the original tax liabilities

A company seeks guidance on recovering VAT following a court ruling that rescinds transactions carried out with a company in insolvency proceedings. The DGT rules that, as the transactions are rendered void due to insolvency challenges, the rectification must be made in the tax return for the period in which the original tax liabilities arose.

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2016-10-04PublishedPublished 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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