Doctrine by topic · DGT Observatory

Modification of the Tax Base: 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 8 rulings · 2021–2025

Current position

Contractual termination due to definitive non-payment and the extinction of the debt allow for the modification of the tax base pursuant to Article 80.Two of the IVA (VAT) Law. The taxable person may rectify the output tax within a period of four years from the extinction of the debt. To this end, there must be a specific, prior, and individualized delivery or service with a direct link to the adjustment.

The DGT's position remains constant in qualifying contractual termination due to non-payment as an alteration of the price and not as a mere non-payment. The doctrine has been consolidated through the reiteration that the extinction of the debt allows for the modification of the tax base. Clarifications have been added regarding the nature of the adjustment and the rectification periods.

Turning points

  1. V0565-24

    Introduces the requirement that the price adjustment must have a specific, prior, and individualized delivery or service to be subject to modification of the tax base.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

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