The Tax Blog of Crónica Tributaria , one more 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 theVAT in cases where non-payment by the recipient of the transaction is foreseeable and the inclusion of new ways of formally proving the uncollectible nature of the credit.

It also analyzes the expansion of bad debts that could modify the tax base of the VAT, the relaxation of the requirements for proving the uncollectible nature of the credit and the period available to the taxpayer to modify the tax base and recover the credit.

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