Law 37/1992 of December 28, the value added tax, provides for the possibility of changing the basis of invoices impossible if they were unpaid or partially or completely declares the debtor in bankruptcy, it is ie the biller can recover VAT supported by invoices issued and unpaid through the following procedure:

  • Notarial requirement or lawsuit
  • Amendment bill issue
  • Sending amendment bill to the debtor by burofax.
  • Communication to the AEAT