The position of the AEAT in bankruptcy processes
Skip information indexVAT corrective invoices in AEAT certifications
Identification of corrective invoices when they are included in the AEAT certifications.
In the debt certification issued by the AEAT, a generic clause is included regarding VAT corrective invoices:
“To the debt included in this certificate, the bankruptcy administration must add all that arising from the self-assessments derived from the modification of the VAT tax bases as a result of the issuance of corresponding corrective invoices, in accordance with the provisions in articles 80.Three, 99.Three and 114 of Law 37/1992 of December 28.”
If such modifications occur and are included in subsequent certifications, the Bankruptcy Administration must maintain adequate control to be able to relate them to the corresponding year.
Nor should there be an identification problem in the case of settlements carried out by the AEAT, since said settlements will have been appropriately notified and their content will make it possible to know without a doubt the year and the concept to which they refer.