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A landlord asks whether the VAT taxable base can be reduced after a tenant's eviction and the accounting write-off of the debt as uncollectable. The DGT confirms that contract termination and definitive credit extinction allow modification of the taxable base.
Question posed: Whether, under the indicated circumstances, the modification of the Value Added Tax base would proceed for the portion of the said credit that is definitively uncollectible, by virtue of the provisions of Article 80.Two of Law 37/1992. If applicable, the rectification procedure.
The contractual termination and the definitive non-payment of the debt, which extinguishes part of the credit, constitute a cause for modification of the tax base pursuant to Article 80.Two of Law 37/1992. The taxable person must rectify the charged tax amounts provided that the corresponding invoice has been issued within one year from the accrual. The four-year period for rectification is computed from the occurrence of the circumstances giving rise to the modification.
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