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A coworking services company enquired whether it could issue credit notes to reduce the taxable base after reaching debt reduction agreements with defaulting clients. The DGT ruled that this scenario constitutes a modification of the taxable base due to a change in price following the transaction.
Cuestión planteada Conocer si la forma de proceder de la consultante se ajusta a la normativa del Impuesto sobre el Valor Añadido en lo relativo a los preceptos contenidos en la misma respecto a modificación de la base imponible. En caso contrario, conocer cómo debería proceder la consultante.
Cuando se produce una resolución contractual con condonación parcial de la deuda pendiente por impago, se produce una causa de modificación de la base imponible según el artículo 80.Dos de la Ley del IVA. En este caso, la entidad puede proceder a modificar la base imponible en la parte que corresponda mediante la expedición de una factura rectificativa. Esta rectificación debe realizarse cuando se tenga constancia de las circunstancias que obligan a su expedición, siempre que no hayan transcurrido cuatro años desde que se produjeron dichas circunstancias.
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