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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.
Cuestión planteada Si, en las circunstancias señaladas, procedería la modificación de la base imponible del Impuesto sobre el Valor Añadido por la parte del referido crédito definitivamente incobrable, en virtud de lo dispuesto en el artículo 80.Dos de la Ley 37/1992. En su caso, procedimiento de rectificación.
La resolución contractual que conlleva el impago definitivo y la extinción del crédito constituye una causa de modificación de la base imponible según el artículo 80.Dos de la Ley 37/1992. El sujeto pasivo debe rectificar las cuotas repercutidas mediante la emisión de facturas rectificativas. El plazo de cuatro años para realizar esta rectificación se computa desde que se producen las circunstancias que dan lugar a la modificación.
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