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V0892-18 6 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Requirements for reducing the VAT taxable base due to bad debts

The inquirer asks under what conditions the VAT taxable base can be adjusted when customers fail to pay. The DGT rules that, if the recipient is not a businessperson or professional, the reduction is only applicable if the taxable base (excluding VAT) exceeds 300 euros and other legal requirements are met.

The question raised

Cuestión planteada Supuestos en que procede la modificación de la base imponible cuando el destinatario no actúa como empresario o profesional.

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