The position of the AEAT in insolvency proceedings

VAT corrective invoices in AEAT certifications

Identification of corrective invoices when they are included in AEAT certifications

The certificate of debts issued by the AEAT in bankruptcy proceedings includes a generic clause relating to corrective VAT 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 in order to relate them to the corresponding financial year.

There should also be no identification problem in the case of liquidations carried out by the AEAT, since said liquidations will have been duly notified and their content will clearly indicate the fiscal year and the concept to which they refer.