Cases of uncollectible credits and declaration of bankruptcy

The modification of the tax base for uncollectible credits carried out by taxpayers who are not covered by RECC will determine the birth of the right to deduct the quotas borne by the debtor taxpayer covered by said special regime corresponding to the modified operations that were still pending deduction.

On the other hand, the declaration of bankruptcy of the taxpayer covered by the RECC or the recipient of its operations will determine, on the date of the bankruptcy declaration order, the accrual of the transferred quotas and the deduction of the quotas borne with respect to the operations to which the RECC has been applied, which were still pending accrual or deduction.