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V0275-16 25 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Civil-commercial mediation does not replace judicial claims for reducing VAT taxable base due to bad debts

A query was raised as to whether the commencement or conclusion of a civil-commercial mediation procedure is equivalent to the judicial claim required to reduce the VAT taxable base for bad debts. The DGT ruled that this procedure does not meet the legal requirements for such a purpose.

The question raised

Whether the commencement or the closing act of a civil-commercial mediation procedure, in accordance with the provisions of Law 5/2012, of July 6, on mediation in civil and commercial matters, has the same effects as a "judicial claim against the debtor".

The DGT's ruling

The commencement or the closing act of a civil-commercial mediation procedure does not fulfill the precautions of judicial claim or notary requirement demanded by the VAT Law. Therefore, the conditions for the modification of the tax base due to totally or partially uncollectible credits are not met.

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