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A company acquires credit rights to cancel a previous debt. The DGT clarifies that the acquisition of these credits does not allow the new creditor to modify the VAT tax base due to non-payment, as that power belongs exclusively to the original taxable person.
Question posed In relation to the credit rights acquired by the applicant, it is asked whether the tax base of the Tax may be modified as a consequence of the insolvency proceedings of Company C.
The transfer of credits and subrogation into the position of the creditor are independent legal situations. Subrogation does not modify the status of the taxable person of the original transaction. Therefore, the modification of the tax base due to uncollectible credits or insolvency proceedings may only be carried out by the original creditor. This is the only party empowered to issue corrective invoices and comply with legal requirements.
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