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A company has enquired whether it can amend the VAT taxable base following the declaration of insolvency of a client who has failed to pay outstanding invoices. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the requirements of the VAT Act and the deadlines set out in the Insolvency Act are satisfied.
Cuestión planteada Posibilidad de modificar la base imponible del Impuesto sobre el Valor Añadido.
La base imponible podrá reducirse cuando el destinatario no haya pagado las cuotas y se dicte auto de declaración de concurso tras el devengo de la operación. Esta modificación no puede realizarse después de transcurridos dos meses desde el fin del plazo de un mes para la comunicación de créditos. Además, no procede la modificación en créditos con garantía real, afianzados, entre entidades vinculadas o adeudados por entes públicos.
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