- The AN ruling states that the VAT law does not require the declaration of credit in the insolvency proceedings against the debtor, so if the requirements of the law are met, the modification of the taxable base should not be denied.
- The provisional liquidation by the AEAT reduced the balance to be offset by 92,398.69 euros from Banco Santander due to the rejection of the modification of taxable bases related to rectifying invoices issued by the insolvency situation of Bricoking S.A.
- The concursal administration did not recognize the rectifying invoices issued by Banco Santander, as they were not properly communicated during the insolvency process.
- The TEAC confirmed the regularization made, stating that the lack of recognition by the concursal administration prevents the modification of the taxable base.
- Banco Santander argued that the modification of the taxable base met the requirements of Article 80.Three of the VAT Law and provided documentation proving the existence of income and its claim, including a final judgment confirming the existence of the lease contract.
- The Administration argued that the recognition of the credit in the insolvency proceedings is necessary to modify the taxable base and that the lack of such recognition prevents such modification.
- The AN ruled in favor of Banco Santander, annulling the contested resolutions and recognizing their right to modify the VAT taxable base as they met the requirements of the law and regulations.
- The Spanish legislation does not require the declaration of credit in the insolvency proceedings as a requirement for the modification of the taxable base, focusing instead on the declaration of insolvency and compliance with the requirements of the VAT Law and its regulations.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
