Recovering VAT on Delinquent

Recover the VAT from the Moors: Law 4 / 2008 of December 23, before the entry into force of this Act, the amendment bill could (recover VAT not charged), mainly in the following two cases: • If the debtor had hosted Insolvency Act, we issue invoices amendment (compost) within 30 days following its accuracy and publication (and more) • If the age of default, was 2 years, we could issue invoices amendment (compost) within three months (and more) With the entry into force of the law 4 / 2008: • If the debtor has hosted Insolvency Act, no change of forms and deadlines. • If the age of default, is more than 1 year, we issue invoices amendment (compost) within three months of this period (not more), taking into account the following constraints: o The recipient of the FRA is business or professional  If not, the taxable> 3 000 euros or 1 year has elapsed since the accrual or is obviously fra registered with the service required or has been claimed in court or be communicated to the Treasury in time and • This Act is also in cases where this has been over a year and less than two years and three months, we can produce such invoice amendment to 25.03.09 (3 months after the publication of Law ) Law 4 / 2008 of December 23, by abolishing the levy of wealth tax, the system generalizes the monthly refund of value added tax, and introducing other changes in tax legislation.

Third Transitory Provision. Modification of the tax base of value added tax and IGIC. Taxpayers who are holders of all or part of bad loans for fees passed on by the realization of taxable transactions for which, the entry into force of this Act, has been more than a year but less than two years and three months The tax may bring about a reduction of the tax base within the three months following the entry into force, provided that all the requirements referred to in Article 80.cuatro of Law 37/1992, of December 28 of the Value Added Tax, excluding referred to in condition 1. rd of that provision and Article 22. # 7 of Law 20/1991, of June 7, modifying aspects Economic and Fiscal Regime Fiscal de Canarias, excluding referred to in condition 1. rd of that provision. Not eligible for the provisions of the above taxpayers during the period of three months from the entry into force of this Act to reduce the taxable amount as provided in Article 37 of Law 80.tres / 1992 of December 28 of the Value Added Tax, and Article 22. # 6 of Law 20/1991, of June 7, amending the tax aspects of Economic and Fiscal Regime of the Canary Islands.

IMPORTANT .- ​​Text to be inserted in the bill of amendment: "... ... ... this amendment bill is issued solely for the purpose of correcting the VAT charged fees at the time, in accordance with Article 80 of the VAT, and should not be interpreted in any manner as a waiver of the same ... ..? Finally, as always, you know that I would love if anyone has any comments added, grinding, dialogue, or what I prefer ... ... ... ... .... clearly discrepant (as David), I have at your disposal, as always, hola@jesusdublino.com