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Recovery of VAT for unpaid balances Applying profitability criteria for the client, we conduct personalised studies of each of the assigned portfolios to determine the possible recovery of VAT. This procedure is defined in the Spanish Value Added Tax Act 37/1992 of 28 December. In order to apply this procedure various requirements must be met, among these, that the refund had been petitioned by means of a judicial claim brought against the debtor. At Oriola Abogados we carry out all the procedures to recover the VAT of unpaid balances.
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