Summary of the tax measures of the General State Budget Law for the year 2023
Unofficial translation
3.4 Modification of the taxable base due to non-payment (VAT / IGIC)
The procedure for the recovery of VAT and IGIC accrued in the event of non-payment is modified as follows
a) Modification of the taxable base is allowed in the case of uncollectible credits as a consequence of an insolvency processdeclared by a court of another Member State.
b) The minimum amount of the taxable base of the transaction is reduced from 300 to 50 Euros when the defaulting recipient is a final consumer.
c) It establishes the possibility of substituting the judicial claim or prior notarial request to the debtor by any other means that reliably accredits the claim of collection to the debtor.
d) The term to recover the tax from the moment the credit is declared uncollectible is extended to 6 months. All taxpayers whose modification period has not expired will be able to make use of this new period.
The new period will be applicable to all taxpayers whose modification period had not expired on the date of entry into force of the LPGE.
Source
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