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A taxpayer asks whether they can recover VAT from the sale of fixed assets where payment has been deferred by the purchasing company. The DGT rules that a reduction in the taxable base is not applicable because it has not been proven that collection was formally pursued through reliable means.
Cuestión planteada El consultante cuestiona la posibilidad de recuperación de las cuotas del Impuesto sobre el Valor Añadido no cobrado.
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