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A company has enquired whether it can modify the VAT taxable base of unpaid lease invoices because its client is in insolvency proceedings. The DGT has ruled that this is possible, provided the accrual occurred prior to the insolvency declaration order and all legal deadlines and requirements are met.
Cuestión planteada Procedimiento para modificar la base imponible de las facturas impagadas correspondientes a la prestación de servicios de arrendamiento cuyo devengo ha tenido lugar con anterioridad a la fecha del auto de declaración de concurso del deudor.
La base imponible podrá reducirse cuando el destinatario no haya pagado las cuotas y se dicte auto de declaración de concurso tras el devengo. La modificación debe realizarse en un plazo de dos meses tras finalizar el plazo de un mes que tienen los acreedores para comunicar sus créditos. No procede la modificación en créditos con garantía real, afianzados, asegurados, entre vinculados o deudores en entes públicos.
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