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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
IVA base imposable can be amended when a credit is finally uncollectable
V5178-26
Rectification invoices required for post-operation discounts or rappels
V1493-26
Non-payment adjustments reduce VAT base but not future increases if recipient is a business
V1426-26
Debt forgiveness for an energy distributor allows VAT base modification
V1386-26
IVA liability ceases with formal contract termination; admissible evidence acceptable for uncollectible debts
V2264-25
The partial refund of a rebate following the cessation of activity allows for the rectification of VAT deductions
V2007-25
No IVA refund required if insolvency debt collection not due to specific legal reasons
V1118-25
Obligación de rectificar la deducción del IVA al conocer la modificación de la base imponible
V0865-25
Modification of the VAT taxable base is possible in the event of a debt waiver established in a restructuring plan
V0647-25
Modification of VAT taxable base due to contract termination and irrecoverable debt
V0255-25
IVA: definitive non-payment allows base modification under art. 80.2, not 80.4
V1892-24
Si la obra queda sin efecto, el proveedor debe rectificar la base imponible del IVA y reintegrar la cuota al cliente
V1347-24
IVA base imposable can be modified for definitive energy supply non-payments
V3294-23
Obligación de expedir factura rectificativa ante la modificación de la base imponible
V0193-23
IVA base imposable can be reduced upon definitive extinction of uncollectible debts
V1942-22
Cannot reduce VAT taxable base in transactions with linked companies in insolvency
V2677-21
IVA base imposable can be amended if transaction price changes after completion
V2487-21
Impossible to correct VAT rates after four years from base modification
V0545-21
Obligación de rectificar el IVA repercutido indebidamente cuando procedía la inversión del sujeto pasivo
V0218-21
Posibilidad de optar entre dos métodos para rectificar el IVA repercutido indebidamente por error en la aplicación de la inversión del sujeto pasivo
V0297-20
Es procedente la modificación de la base imponible del IVA cuando se produce una alteración del precio de la operación
V0208-20
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