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A professional inquired whether a new VAT credit note must be issued following a partial payment of a debt owed by a company in insolvency proceedings. The DGT ruled that neither an amendment to the taxable base nor a refund from the Tax Agency is required if the insolvency proceedings have not concluded due to the specific causes set out by law.
Cuestión planteada - IVA: Se plantea si procede expedir una nueva factura rectificativa.
No procede modificar la base imponible del IVA ni emitir una nueva factura rectificativa al cobrar parte de la deuda si no se ha producido la conclusión del concurso por las causas del artículo 465 del Texto Refundido de la Ley Concursal. Por tanto, no hay obligación de reembolsar cantidades a la Administración. En cuanto al IRPF, los rendimientos deben imputarse por devengo y la percepción tardía no permite aplicar la reducción por rendimientos irregulares.
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