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A taxpayer inquired whether the VAT taxable base must be amended following an 80% debt write-off agreed upon during insolvency proceedings. The Directorate General for Taxes (DGT) ruled that the taxable base must be modified and that the taxable person must issue a credit note.
Question posed: Possibility of modifying the tax base of Value Added Tax.
If it is agreed to reduce the amount of the credits, the tax base of the tax shall be modified by the corresponding amount. The taxable person must issue and send to the recipient a new invoice rectifying the output VAT. Following the issuance and sending of said invoice, the taxable person may reduce the VAT in the tax return for the corresponding period or in subsequent periods up to one year later.
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