Doctrine by topic · DGT Observatory

Declaration of Insolvency — 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

Settled doctrine High confidence 9 rulings · 2014–2020

Current position

The tax base may be reduced if the recipient has not paid the installments and a declaration of insolvency order is issued after the accrual of the transaction. This modification must be carried out within a period of two months following the end of the one-month period for the communication of claims. Modification is not applicable to claims with a real security interest, guaranteed claims, claims between related parties, or claims owed by public entities.

The position of the DGT has remained constant over time. The rulings repeatedly confirm the temporal conditions and the exclusions applicable to the reduction of the tax base due to a declaration of insolvency. No changes have been observed in the core of the criterion since 2016.

Analysis based on 7 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9

V0143-20 21 Jan 2020

VAT taxable base may be reduced due to insolvency if post-insolvency declaration deadlines are met

SG de Impuestos sobre el Consumo

base imponibledeclaración de concursocuotas repercutidasfactura rectificativainsolvencia LIVA — Ley 37/1992 del IVA art. 80.3LIVA — Ley 37/1992 del IVA art. 80.4

Affects CompanyExpat · Non-residentIndividual

V0027-20 9 Jan 2020

VAT taxable base may be reduced due to insolvency if the debtor has a permanent establishment in Spain

SG de Impuestos sobre el Consumo

base imponibledeclaración de concursoestablecimiento permanentemodificación de la base imponiblefactura rectificativa LIVA — Ley 37/1992 del IVA art. 69.TresLIVA — Ley 37/1992 del IVA art. 79.5

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

V0796-18 22 Mar 2018

VAT taxable base may be modified due to insolvency if the deadline following insolvency proceedings is met

SG de Impuestos sobre el Consumo

base imponibledeclaración de concursofactura rectificativacomunicación de créditoscuotas repercutidas LIVA — Ley 37/1992 del IVA art. 80.3LIVA — Ley 37/1992 del IVA art. 80.5

Affects CompanyExpat · Non-residentIndividual

V0724-17 21 Mar 2017

VAT taxable base may be modified due to debtor insolvency if legal deadlines are met

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativadeclaración de concursoinsolvenciadevengo LIVA — Ley 37/1992 del IVA art. 80.3LIVA — Ley 37/1992 del IVA art. 80.5

Affects CompanyExpat · Non-residentIndividual

V0292-17 3 Feb 2017

VAT taxable base may be modified due to insolvency if accrual predates the insolvency declaration

SG de Impuestos sobre el Consumo

base imponibledeclaración de concursofactura rectificativadevengoinsolvencia LIVA — Ley 37/1992 del IVA art. 80.3LIVA — Ley 37/1992 del IVA art. 80.5

Affects CompanyExpat · Non-residentIndividual

V1388-16 4 Apr 2016

VAT taxable base may be reduced due to unpaid invoices when a debtor enters insolvency proceedings

SG de Impuestos sobre el Consumo

base imponibledeclaración de concursomodificación de la base imponiblecrédito ordinariofactura rectificativa LIVA — Ley 37/1992 del IVA art. 80.3LIVA — Ley 37/1992 del IVA art. 80.5

Affects CompanyExpat · Non-residentIndividual

V2911-15 7 Oct 2015

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

SG de Impuestos sobre el Consumo

base imponiblecuotas repercutidasdeclaración de concursodevengomodificación de la base imponible LIVA — Ley 37/1992 del IVA art. 80.TresLey Concursal — Ley 22/2003 art. 21.1.5

Affects CompanyExpat · Non-residentIndividual

V2237-14 2 Sept 2014

Corrective invoices issued after BORME publication but before BOE publication of insolvency decree are valid

SG de Impuestos sobre el Consumo

base imponiblefactura rectificativadeclaración de concursocréditos concursalesdevengo LIVA — Ley 37/1992 del IVA art. 80.3LIVA — Ley 37/1992 del IVA art. 80.4

Affects CompanyExpat · Non-residentIndividual

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