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A solicitor asked whether IVA should be repaid to public revenue after collecting full debt from a company in insolvency, following prior reduction of its taxable base. The DGT replies that no further adjustment or refund is needed if insolvency conclusion was not due to legally specified grounds.
Whether the taxpayer is obliged, upon receipt of payment by the insolvency administration, to reimburse the Tax Administration for the reduced amounts subsequently recovered.
The tax base shall only be modified upwards again by means of a corrective invoice when the insolvency proceedings conclude due to the causes set forth in article 465.1, paragraphs 1, 3, and 5 of the Recast Text of the Insolvency Law. If the collection of the debt occurs without the insolvency proceedings having concluded for said specific causes, the creditor is not required to increase the tax base nor to reimburse amounts to the Tax Administration.
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