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A company enquired whether it must increase the VAT taxable base after having previously reduced it due to non-payment, should it eventually recover the debt through legal action. The DGT ruled that such an adjustment is not mandatory if the collection results from a court ruling rather than an agreement reached after a formal notary demand.
Cuestión planteada Obligación de modificar al alza la base imponible, una vez obtenido el cobro.
La base imponible no debe modificarse al alza tras haber practicado una reducción por créditos incobrables, incluso si se obtiene el cobro, salvo que el destinatario no sea empresario o profesional. No procede la modificación al alza si el cobro se obtiene mediante sentencia judicial tras una reclamación, ya que esto no constituye un acuerdo de cobro posterior al requerimiento notarial según el artículo 80.4.C de la Ley 37/1992.
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