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The taxpayer asks whether they can recover VAT on 2015 invoices that remain unpaid despite legal action being taken. The DGT rules that modifying the tax base is only possible if the requirements of Article 80 are met and the rectification deadlines set out in Article 89 of the VAT Act are respected.
Cuestión planteada El consultante cuestiona la posibilidad de recuperación de las cuotas Impuesto sobre el Valor Añadido de las citadas facturas no cobradas.
Para reducir la base imponible por créditos incobrables, debe haber transcurrido un año desde el devengo (o seis meses/un año según el volumen de operaciones) sin haber obtenido el cobro. Es necesario que la circunstancia conste en los libros registros, que el destinatario sea empresario o la base sea superior a 300 euros, y que se haya instado el cobro judicial o notarialmente. La rectificación debe hacerse en el plazo de tres meses tras finalizar el periodo de espera y dentro de los cuatro años tras el devengo o la aparición de la circunstancia.
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