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A courier company has enquired about the methods available to reliably prove claims for payment from debtors in order to reduce its taxable base through uncollectible invoices. The DGT has responded that, as there are no specific methods prescribed by law, any means admitted under law that guarantees the identity of the parties and proof of delivery may be used.
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.
Para la modificación de la base imponible por créditos incobrables, el sujeto pasivo puede utilizar cualquier medio de prueba admitido en Derecho para acreditar la reclamación del cobro. El medio elegido debe permitir constatar la remisión del contenido, la identidad del remitente y destinatario, así como el resultado y la fecha de entrega. La Administración valorará dichos medios según el principio de valoración libre de la prueba.
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