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Recovery of VAT on uncollectible invoices
In order to be able to recover VAT on totally or partially uncollectible invoices issued to customers who have not been declared bankrupt, until now the taxable person had to have requested collection by means of a judicial claim against the debtor and since 14.04.2010 it has also been possible by means of a notarial summons. Any action related to the aforementioned news may be extended by our Commercial Lawyers in any of our offices in Madrid.
Source: G. Elias y Muñoz Abogados, Commercial Department. Madrid Office
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