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A professional sought clarification on the VAT and IRPF implications of returning insolvency practitioner fees following a judicial challenge. The DGT ruled that for VAT, both the taxable base and the tax amounts must be rectified; however, for IRPF under the simplified direct estimation regime, the litigation outcome does not affect income already accounted for.
Cuestión planteada En relación con el Impuesto sobre el Valor añadido, el consultante se cuestiona el tratamiento correspondiente a los honorarios declarados indebidos anteriormente cobrados y sus efectos en dicho Impuesto, consultando asimismo los posibles efectos en relación con el Impuesto sobre la Renta de las Personas Físicas.
En el IVA, si una resolución judicial firme altera el precio del servicio, se debe modificar la base imponible y rectificar la repercusión mediante factura rectificativa en un plazo de cuatro años. Para el IRPF, en el método de estimación directa simplificada, no procede deducir una provisión específica por el litigio, ya que se aplica un porcentaje global sobre el rendimiento neto. Por tanto, la resolución del litigio no tiene incidencia en los rendimientos profesionales computados en su día.
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