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A company inquired whether it could modify the taxable base of unpaid consultancy invoices following its client's declaration of insolvency, given that the deadline for communicating claims had been judicially extended. The Directorate General of Taxes (DGT) ruled that such modification is permissible provided that legal requirements are met and it is carried out within two months following the end of the judicially established deadline for the communication of claims.
Cuestión planteada Procedimiento para modificar la base imponible de las facturas impagadas correspondientes a la prestación de servicios de asesoramiento cuyo devengo ha tenido lugar con anterioridad a la fecha del auto de declaración de concurso del deudor.
La base imponible podrá reducirse cuando el destinatario no haya pagado las cuotas y se dicte auto de declaración de concurso tras el devengo. El plazo de dos meses para efectuar esta modificación se inicia cuando finaliza el plazo establecido judicialmente para la comunicación de créditos a la administración concursal. La modificación requiere la expedición de una factura rectificativa y el cumplimiento de los requisitos de la Ley y el Reglamento del IVA.
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