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A taxpayer inquired whether they could rectify 2015 VAT returns due to unpaid invoices and if this would be possible following a court ruling. The Tax Agency responded that rectification due to non-payment is no longer possible as the statutory deadlines have passed; however, if a final court judgment nullifies the transaction, rectification may be requested within a four-year period.
Cuestión planteada Si la consultante puede proceder a rectificar las cuotas impositivas repercutidas en 2015 y si podría rectificar dichas cuotas una vez dictado el fallo del recurso de casación.
No procede la modificación de la base imponible por créditos incobrables al haber vencido el plazo de tres meses tras el periodo de seis meses o un año previsto en la ley. No obstante, si existe una resolución judicial firme que deje sin efecto la operación, la base imponible podrá modificarse dentro de los cuatro años siguientes a la firmeza de dicha resolución. Para ello, se deberá expedir una factura rectificativa y remitirla al destinatario.
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