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The requesting entity inquires about modifying the taxable base due to unpaid invoices and clients in insolvency proceedings. The DGT outlines the requirements for reducing the taxable base in both scenarios, as well as the corresponding invoicing and reporting obligations.
Cuestión planteada Modificación de la base imponible.
La base imponible puede reducirse si el destinatario no paga las cuotas y se dicta auto de concurso, o si los créditos son total o parcialmente incobrables. Para créditos incobrables, debe haber pasado un año desde el devengo (o seis meses para ciertos profesionales) y haberse instado el cobro judicial o notarialmente. La modificación requiere expedir facturas rectificativas y cumplir con las comunicaciones electrónicas ante la AEAT.
What is published here, applied to a company or a specific case. The first meeting is free.
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