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The DGT confirms that the taxable base can be reduced for uncollectible credits, provided legal conditions and deadlines are met.
Question posed: Whether the modification of the Value Added Tax taxable base corresponding to an unpaid credit note is appropriate pursuant to the provisions of Article 80.Four of Law 37/1992.
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) sin obtener el cobro. Es necesario que la circunstancia conste en los libros registro, que el destinatario sea empresario o que la base imponible sea superior a 50 euros, y que se haya instado el cobro mediante reclamación judicial, requerimiento notarial o medios que acrediten fehacientemente la reclamación. La modificación debe realizarse en el plazo de seis meses tras finalizar el periodo de espera mencionado.
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