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The inquiry asks whether a mediation process is sufficient to prove the claim for an unpaid debt in order to reduce the VAT taxable base. The Directorate General for Taxes (DGT) responds that, following the reform of Law 37/1992, any means that provides reliable evidence of the claim is valid.
Cuestión planteada Formas de reclamar el cobro al deudor a los efectos del procedimiento de modificación de la base imponible en el Impuesto sobre el Valor Añadido de acuerdo con el cambio normativo operado por la Ley 31/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2023.
Tras la entrada en vigor de la Ley 31/2022, el artículo 80.Cuatro de la Ley 37/1992 permite sustituir la reclamación judicial o el requerimiento notarial por cualquier otro medio que acredite fehacientemente la reclamación del cobro. El proveedor puede utilizar cualquier medio de prueba admitido en Derecho, siempre que permita acreditar la remisión del contenido, la identidad de las partes, el resultado y la fecha de entrega. Un procedimiento de mediación parece cumplir estos requisitos si permite dicha acreditación fehaciente.
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