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The taxpayer asks whether they must accept an amendment to the taxable amount of transactions already paid, which were initially rectified due to a price change and subsequently adjusted downwards due to insolvency proceedings. The DGT rules that an amendment is appropriate for both price alterations and insolvency declarations, provided legal requirements are met.
Cuestión planteada Si la sociedad consultante debe admitir la modificación de la base imponible, en aplicación del artículo 80.Tres de la Ley 37/1992, correspondiente a operaciones realizadas y pagadas a su proveedor antes de la publicación del auto de declaración de concurso, que fueron rectificadas por el proveedor en aplicación del criterio administrativo derivándose una mayor cuota del Impuesto sobre el Valor Añadido y nuevamente rectificadas a la baja como consecuencia de la declaración de concurso.
La base imponible se modificará cuando se altere el precio de las operaciones tras su efectuación. Asimismo, ante un auto de declaración de concurso, la base imponible podrá reducirse si el destinatario no ha pagado las cuotas repercutidas, siempre que se cumplan las condiciones del artículo 80.3 de la Ley 37/1992. Si las cuotas se rectificaron por un cambio de precio antes del concurso y luego resultan impagadas, se podrá aplicar la reducción por concurso si se cumplen los requisitos legales.
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