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A telecommunications company has inquired whether it can modify the VAT taxable base when terminating contracts due to repeated non-payment and writing off debts after the statute of limitations for collection has expired. The DGT ruled that, once contract termination and definitive non-payment have occurred, the modification of the taxable base is appropriate.
Cuestión planteada Si, en las circunstancias señaladas, procedería la modificación de la base imponible del Impuesto sobre el Valor Añadido por la parte de los créditos definitivamente incobrables en virtud de lo dispuesto en el artículo 80.Dos de la Ley 37/1992.
Cuando el impago de una prestación de servicios adquiere carácter definitivo y conlleva la resolución del contrato, se produce una causa de modificación de la base imponible según el artículo 80.Dos de la Ley 37/1992. Esta situación no debe calificarse como un mero impago, sino como una rescisión de la operación que reduce la contraprestación inicialmente adeudada. Por tanto, la entidad puede modificar la base imponible en la parte que corresponda.
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