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A hotel company has enquired whether it can amend the VAT taxable base on unpaid invoices resulting from a client's insolvency proceedings in Germany. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the debtor is established within the scope of the tax and legal deadlines are met.
Cuestión planteada Si la consultante puede modificar la base imponible al amparo del artículo 80.Tres de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, de las facturas impagadas correspondientes a operaciones con devengo anterior al auto de declaración de concurso del deudor, por las que repercutió el Impuesto sobre el Valor Añadido.
La modificación de la base imponible por declaración de concurso del destinatario procede si el devengo de la operación es anterior al auto de concurso. Para que sea posible, el destinatario debe estar establecido en el territorio de aplicación del impuesto, Canarias, Ceuta o Melilla. Se entiende que existe establecimiento permanente si la entidad no residente mantiene agencias o representaciones autorizadas para contratar en su nombre y por su cuenta, con estructura humana y técnica propia y sin autonomía.
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