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A company reduced its VAT taxable base due to bad debts and subsequently adjusted it upwards to pay the tax collected after winning a lawsuit. The DGT clarifies that if the client is a business or professional, the taxable base should not be adjusted upwards again even if the payment is eventually received.
Question posed: Recovery of Value Added Tax paid when rectifying the taxable base again.
Pursuant to Article 80.4.C of Law 37/1992, when the recipient of the transaction acts as an entrepreneur or professional, the taxable base shall not be adjusted upwards following the reduction for uncollectibility, even if payment is subsequently obtained. Therefore, it is not appropriate to issue a corrective invoice nor to pay the VAT amount following the recovery of the debt through a judicial ruling.
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