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The applicant asks how to recover VAT paid when client invoices remain unpaid. The DGT rules that the taxable base may only be modified if the strict requirements of Article 80.4 of the VAT Act are met, including the passage of time and the initiation of judicial or notarial claims.
Cuestión planteada Recuperación de la cuota del Impuesto sobre el Valor Añadido ingresada por la consultante ante el impago del destinatario de las operaciones gravadas.
Para reducir la base imponible por créditos incobrables, debe haber transcurrido un año desde el devengo (o seis meses si el volumen de operaciones es inferior a 6.010.121,04 euros). Es obligatorio que la circunstancia conste en los libros registros, que el destinatario sea empresario o que la base sea superior a 300 euros, y que se haya instado el cobro mediante reclamación judicial o requerimiento notarial. La modificación debe realizarse en el plazo de tres meses tras finalizar el periodo de seis meses o un año mencionado.
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