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A company with a turnover of less than €6,010,121.04 inquired about the timeframe for reducing the taxable base due to a documented non-payment on a nine-month promissory note. The DGT clarified that, as this is an instalment transaction, the period for reduction is six months from the maturity date.
Question raised: Period for proceeding with the modification of the tax base due to non-payment of credits.
For entrepreneurs with a turnover of less than 6,010,121.04 euros, the period to consider a credit uncollectible is six months from the expiry of the unpaid term. The modification of the tax base must be carried out within the three months following the end of said period. In this case, as it is a promissory note with a nine month maturity, it is considered an installment sale or a sale with deferred payment.
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