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A company inquired whether it could modify the VAT taxable amount following the declaration of insolvency of a French client not established in Spain. The DGT responds that this is possible if the insolvency process is conducted under Regulation (EU) 2015/848.
Question posed: Whether the modification of the taxable amount relating to said services is appropriate pursuant to the provisions of Article 80.Three of Law 37/1992.
The modification of the taxable amount is appropriate when debts become uncollectible due to insolvency proceedings declared by a judicial authority of another Member State, provided that Regulation (EU) 2015/848 applies. To this end, the requirements of Article 80.Three of Law 37/1992 must be met, specifically the two-month period following the end of the deadline for the communication of debts under the insolvency legislation of the corresponding Member State.
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