Recuperación del IVA de morosos

VAT recovery in cases of delinquency is one of the most immediate options available to companies to alleviate the negative impact of non-payment by customers. This possibility, however, is subject to demanding formal requirements and obligations, which it is necessary to know in order to benefit from it. Law 31/2022, on the General State Budget for 2023, has substantially facilitated this path, making its application easier and more flexible as of January 1, 2023. The new conditions applicable from January of this year, as well as the requirements The general guidelines established for the recovery of VAT from defaulters, in bankruptcy situations and outside of them, are the subject of a detailed study in this work, which is accompanied by abundant references to jurisprudence and administrative doctrine, as well as numerous examples.