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The taxpayer asks whether they can recover VAT on an installation whose sale is secured by a pledge right following the debtor's insolvency. The DGT indicates that while credits secured by real security do not typically allow for the modification of the taxable base, this right may be exercised if it is proven that the security has been cancelled and the debt is definitively uncollectible.
Cuestión planteada Si cabría el procedimiento de modificación de la base imponible a efectos de recuperar el Impuesto sobre el Valor Añadido ingresado y no cobrado.
La prohibición de modificar la base imponible en créditos con garantía real no es definitiva si se demuestra con absoluta certeza que las cantidades no serán objeto de pago. Siguiendo la doctrina del TEAC, el plazo para la modificación comienza cuando el crédito adquiere naturaleza de incobrable, por ejemplo, tras la cancelación de la garantía y la recepción de un certificado de la administración concursal que acredite que no se percibirá importe alguno. Para que sea aplicable, debe existir la cancelación de la garantía real y la certificación de incobrabilidad tras la liquidación del concurso.
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