The Spanish Tax Agency (AEAT) has issued a consultation on the modification of the tax base for Value Added Tax (VAT) in the case of uncollectible credits, following changes to the law that have relaxed the process for proving the debtor’s failure to pay. The AEAT cannot specify the most suitable means or specific requirements for proving the collection claim to the recipient, as these are not defined in the tax law or its implementing regulations. The creditor provider must determine and present, where appropriate, the evidence required to justify the requirements set out in the relevant provisions. However, any means of communication or delivery that allows for the content of the claim, identity of sender and recipient, and the outcome and date of delivery to be documented, should suffice. It is also possible to request payment of the debt by any legal means that proves the collection claim, as explained.
Source: audiconsultores-etlglobal.com
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