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A company sought guidance on the procedure to follow after reducing its taxable base due to non-payment, subsequently reaching a settlement with the client and withdrawing the legal proceedings. The DGT ruled that, in the event of a withdrawal, a corrective invoice must be issued to account for the VAT amount.
Cuestión planteada Modificación base imponible del Impuesto sobre el Valor Añadido como consecuencia del desistimiento posterior, procedimiento a seguir.
Si el sujeto pasivo desiste de la reclamación judicial o llega a un acuerdo de cobro tras un requerimiento notarial, debe modificar la base imponible al alza. Esta modificación se realiza mediante la expedición de una factura rectificativa en el plazo de un mes desde el desistimiento o el acuerdo. No obstante, si el proceso finaliza mediante un acuerdo transaccional homologado judicialmente, no procederá la modificación al alza. No es preceptiva la comunicación a la AEAT para esta modificación al alza por acuerdo y desistimiento.
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