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V2911-15 7 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Reduction of the VAT taxable amount due to the recipient's insolvency proceedings

The taxpayer inquires about the deadline for adjusting the VAT taxable amount following the declaration of insolvency of a non-paying client. The DGT clarifies that, following the 2015 reform, the deadline is three months from the publication of the insolvency declaration order.

The question raised

Cuestión planteada Plazo para la modificación de la base imponible.

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