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V2240-19 20 August 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Cannot reduce VAT taxable base if creditor-society link exists

A company asked whether it could reduce the VAT taxable base of unpaid invoices from a bankrupt company, as it holds a stake in a SAT that is the majority shareholder of the debtor company. The DGT replied that, due to the link, such modification is not permitted.

The question raised

Cuestión planteada Aplicabilidad del mencionado supuesto de modificación de la base imponible, habida cuenta de la vinculación tanto directa como indirecta de la entidad consultante en la Sociedad Limitada concursada.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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