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A company has requested clarification on whether it can reduce the VAT taxable amount following a client's non-payment, given that its credit insurance covers only 90% of the taxable amount and expressly excludes VAT. The Directorate-General for Taxes (DGT) ruled that because the insurance policy explicitly excludes VAT coverage, adjusting the VAT taxable amount is permissible.
Cuestión planteada Posibilidad de modificar la base imponible del Impuesto sobre el Valor Añadido.
Si el contrato de seguro de crédito excluye expresamente la cobertura de la cuota del IVA, es posible proceder a la modificación de la base imponible por impago. En caso contrario, si la cantidad asegurada no cubre la base imponible más la cuota, solo se podrá realizar una modificación parcial por la parte no cubierta. Para el caso concreto, la entidad puede modificar la base imponible cumpliendo los requisitos del artículo 80.4 de la Ley 37/1992 y su desarrollo reglamentario.
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