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A company inquired whether it could claim a VAT refund for invoices from customers whose debts were extinguished due to insolvency proceedings. The DGT ruled that this is not possible because the legal deadlines for modifying the taxable base and rectifying tax amounts have already passed.
Cuestión planteada Posibilidad de solicitar a la Agencia Tributaria la devolución de esas cuotas del Impuesto repercutidas, ingresadas y no cobradas.
La modificación de la base imponible por concurso de acreedores o por créditos incobrables debe realizarse en los plazos específicos establecidos en el artículo 80 de la Ley 37/1992. Si los plazos para la modificación de la base imponible y la posterior rectificación de las cuotas ya han transcurrido, no procede realizar dicha modificación. En este caso, al haber vencido los plazos legales, la consultante no puede rectificar las cuotas impositivas de los créditos impagados.
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