The Fiscal Blog of Crónica Tributaria , for yet another week, publishes an entry on different aspects of taxation. On Wednesday, May 17, an entry written by Alfonso del Moral González, special delegate of the State Tax Administration Agency in Murcia, was published with the title " The new wording of article 80 of the Law of VAT" .

In the entry, the author reflects on the possibility of modifying the tax base of VAT in cases where non-payment by the recipient of the operation is foreseeable and the inclusion of new forms of formally accredit the bad character of the credit.

It also analyzes the expansion of bad debts that may modify the tax base of VAT , the flexibility of the requirements demanded in the accreditation of the bad character of the credit and the period available to the subject liability to proceed with the modification of the tax base and recover the credit.

Read the entry " The new wording of article 80 of the VAT Law " in full.