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A professional firm has requested guidance on how to proceed when it lacks the liquidity to collect invoices issued to clients in insolvency proceedings. The Directorate General of Taxes (DGT) has ruled that it is possible to reduce the taxable base provided the uncollectibility requirements set out in Article 80 of the VAT Act are met.
Cuestión planteada Cuestiona sobre la forma de proceder en el caso en que, en el curso del procedimiento concursal, se ponga de manifiesto la inexistencia de liquidez suficiente para hacer frente al pago de las facturas expedidas.
La base imponible podrá reducirse proporcionalmente cuando las cuotas repercutidas sean total o parcialmente incobrables, siempre que se cumplan las condiciones del artículo 80.Cuatro de la Ley 37/1992. Estas condiciones incluyen el transcurso de un año desde el devengo (o seis meses para ciertos profesionales), que conste en los libros registro, que el destinatario sea empresario o la base sea superior a 300 euros, y que se haya instado el cobro judicial o notarialmente. No procede la modificación para créditos cuyo devengo sea anterior al auto de declaración de concurso.
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