Doctrine by topic · DGT Observatory

Imputed Tax Amount: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 34 rulings · 2014–2025

Current position

The modification of the tax base and the imputed tax amounts requires the issuance of a credit note. In cases of a decrease in tax amounts, the taxable person must refund the amount to the recipient. In insolvency proceedings, the tax base is only modified upwards under specific circumstances regarding the conclusion of the proceedings.

The DGT's position remains constant in requiring credit notes to modify bases and amounts. The doctrine has progressively specified the temporal and procedural requirements for the reduction of bases due to non-payment or debt forgiveness. No change in criterion is observed, but rather a technical application of current regulations to specific scenarios.

Turning points

2 April 2020 V0654-20

Establishes temporal and collection management requirements for the reduction of the tax base due to uncollectible credits, requiring the passage of one year or six months depending on the volume of operations.
26 June 2025 V1118-25

Limits the upward modification of the tax base in insolvency contexts exclusively to the causes of conclusion provided for in article 465.1 of the Consolidated Text of the Insolvency Law.

Analysis based on 34 of 34 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24

V1118-25 26 Jun 2025

No IVA refund required if insolvency debt collection not due to specific legal reasons

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativaconcurso de acreedorescuota repercutidaadministración concursal LIVA — Ley 37/1992 del IVA art. 80.3Real Decreto Legislativo 1/2020

Affects CompanyExpat · Non-residentIndividual

V0305-24 5 Mar 2024

Procedure for correcting errors through the issuance of two invoices

SG de Impuestos sobre el Consumo

factura rectificativabase imponiblecuota repercutidalibro registro de facturasdevengo LIVA — Ley 37/1992 del IVA art. 75LIVA — Ley 37/1992 del IVA art. 78

Affects CompanyExpat · Non-residentIndividual

V0415-23 23 Feb 2023

Form 347: Total fuel transaction amounts must be declared without deducting the subsidy

SG de Tributos

modelo 347bonificación extraordinariabase imponiblecontraprestaciónproductos energéticos RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 34.2RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 34.4

Affects CompanyExpat · Non-residentIndividual

V0401-23 22 Feb 2023

Form 347: Total fuel transaction amounts must be declared without deducting the subsidy

SG de Tributos

modelo 347bonificación extraordinariabase imponiblecontraprestaciónproductos energéticos LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 79

Affects CompanyExpat · Non-residentIndividual

V0919-22 28 Apr 2022

Manufacturers may reduce their VAT taxable base through discounts refunded directly to the end customer

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativadescuentoreembolsoneutralidad del IVA LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 78.3.2

Affects CompanyExpat · Non-residentIndividual

V2487-21 30 Sept 2021

IVA base imposable can be amended if transaction price changes after completion

SG de Impuestos sobre el Consumo

base imponiblecuota repercutidafactura rectificativarectificación de autoliquidacionesmodificación de base imponible LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1598-21 27 May 2021

Taxable base for medicine sales may be reduced by discounts to the National Health System

SG de Impuestos sobre el Consumo

base imponiblerappelscuota repercutidadescuento por volumenfactura rectificativa LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V3634-20 28 Dec 2020

Corrective invoices must be issued when the taxable amount is modified by discounts, rebates or cancellations

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativacuota repercutidadescuentos y bonificacionesrectificación de cuotas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V3308-20 6 Nov 2020

Special VAT regime for travel agencies applies when acting in own name, with no VAT breakdown required

SG de Impuestos sobre el Consumo

régimen especial de agencias de viajesmediación en nombre propioprestación de servicios únicaterritorio de aplicación del impuestocuota repercutida LIVA — Ley 37/1992 del IVA art. 88.6LIVA — Ley 37/1992 del IVA art. 141

Affects CompanyExpat · Non-residentIndividual

V0654-20 2 Apr 2020

Compliance with legal requirements and deadlines mandatory to reduce taxable base for unpaid invoices

SG de Impuestos sobre el Consumo

base imponiblecréditos incobrablesfactura rectificativadevengoreclamación judicial LIVA — Ley 37/1992 del IVA art. 75LIVA — Ley 37/1992 del IVA art. 80.4

Affects CompanyExpat · Non-residentIndividual

V0273-19 12 Feb 2019

Amendment of the VAT taxable amount due to price changes or insolvency proceedings

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativadeclaración de concursocuota repercutidamodificación de la base imponible LIVA — Ley 37/1992 del IVA art. 80.2LIVA — Ley 37/1992 del IVA art. 80.3

Affects CompanyExpat · Non-residentIndividual

V0017-19 3 Jan 2019

VAT taxable base may be reduced by economic improvement reimbursements to the Health Service

SG de Impuestos sobre el Consumo

base imponiblerappel de ventasmejora económicafactura rectificativadescuento por volumen LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 78.3.2

Affects CompanyExpat · Non-residentIndividual

V2888-18 8 Nov 2018

VAT taxable base may be reduced for bad debts if specific requirements are met

SG de Impuestos sobre el Consumo

base imponiblecréditos incobrablesfactura rectificativacuota repercutidadevengo LIVA — Ley 37/1992 del IVA art. 80.4LIVA — Ley 37/1992 del IVA art. 80.5

Affects CompanyExpat · Non-residentIndividual

V2877-17 7 Nov 2017

VAT amount must be included in the credit seized for lease payments

SG de Impuestos sobre el Consumo

embargo de créditoscuota repercutidaretencionesprestación de serviciosarrendamiento LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2146-17 21 Aug 2017

Output VAT may be adjusted if a debt write-off is agreed with a customer

SG de Impuestos sobre el Consumo

base imponiblerectificación de cuotasquitafactura rectificativacuota repercutida LIVA — Ley 37/1992 del IVA art. 80LIVA — Ley 37/1992 del IVA art. 89

Affects CompanyExpat · Non-residentIndividual

V0104-17 20 Jan 2017

VAT on advance payments may be rectified if housing delivery contracts are terminated

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativapagos anticipadosresolución de contratocuota repercutida LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3427-16 20 Jul 2016

Zero-rated credit notes may be issued to reduce taxable base due to bad debts

SG de Impuestos sobre el Consumo

base imponiblecuota repercutidafactura rectificativacréditos incobrablesentes públicos LIVA — Ley 37/1992 del IVA art. 80.4RIVA — RD 1624/1992, Reglamento del IVA art. 24

Affects CompanyExpat · Non-residentIndividual

V1810-16 22 Apr 2016

Special scheme for second-hand goods applicable to clothing and furniture resale upon filing activity commencement declaration

SG de Impuestos sobre el Consumo

régimen especial de bienes usadosmargen de beneficiobase imponiblesujeto pasivo revendedorcuota repercutida LIVA — Ley 37/1992 del IVA art. 10LIVA — Ley 37/1992 del IVA art. 78

Affects CompanyExpat · Non-residentIndividual

V1802-16 22 Apr 2016

Final price cannot be maintained when correcting VAT rate from 21% to 10%

SG de Impuestos sobre el Consumo

base imponiblecuota repercutidafactura rectificativatipo impositivorectificación de cuotas LIVA — Ley 37/1992 del IVA art. 80LIVA — Ley 37/1992 del IVA art. 89.1

Affects CompanyExpat · Non-residentIndividual

V1385-16 4 Apr 2016

Obligation to refund VAT to withdrawing members, regardless of the tax return balance

SG de Impuestos sobre el Consumo

rectificación de cuotasbase imponiblesociedad cooperativadevolución de aportacionessujeto pasivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0064-16 12 Jan 2016

Special regime for used goods applicable to leisure boat sales under certain requirements

SG de Impuestos sobre el Consumo

régimen especial de bienes usadossujeto pasivo revendedorbienes usadosmargen de beneficioentrega de bienes LIVA — Ley 37/1992 del IVA art. 120.3LIVA — Ley 37/1992 del IVA art. 135

Affects CompanyExpat · Non-residentIndividual

V3755-15 26 Nov 2015

VAT taxable base may be reduced by the unpaid debt portion not covered by surety insurance

SG de Impuestos sobre el Consumo

base imponiblecuota repercutidacrédito incobrableseguro de cauciónmodificación de la base imponible LIVA — Ley 37/1992 del IVA art. 80.4LIVA — Ley 37/1992 del IVA art. 80.5

Affects CompanyExpat · Non-residentIndividual

V3599-15 19 Nov 2015

VAT must be rectified in the tax period when quotas were declared if the transaction is voided due to insolvency proceedings

SG de Impuestos sobre el Consumo

factura rectificativabase imponiblecuota repercutidarescisión de operacionesconcurso de acreedores LIVA — Ley 37/1992 del IVA art. 80.dosLIVA — Ley 37/1992 del IVA art. 80.cinco

Affects CompanyExpat · Non-residentIndividual

V2256-15 17 Jul 2015

Corrective invoices must be issued when prices change or transactions are voided

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativacuota repercutidadevengolibro registro LIVA — Ley 37/1992 del IVA art. 80.2LIVA — Ley 37/1992 del IVA art. 80.7

Affects CompanyExpat · Non-residentIndividual

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