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A company asks whether VAT paid incorrectly on non-taxable operations constitutes a commercial credit and how it should be treated under Corporate Income Tax. The DGT responds that no tax-law relationship exists in such payments and that its fiscal treatment will depend on its accounting treatment and compliance with the conditions for deducting losses due to deterioration.
Cuestión planteada - ¿El IVA indebidamente devengado y pagado adquiere la naturaleza de crédito comercial desde el momento en que se firman las actas de disconformidad? En caso contrario ¿cuál es su tratamiento fiscal?
Al no estar la operación sujeta, no se ha devengado el IVA ni ha nacido la obligación tributaria principal ni la obligación entre particulares. El importe pagado debe evaluarse en el contexto de una relación jurídica ajena a la tributaria, como un crédito entre particulares. Para el Impuesto sobre Sociedades, la deducibilidad de las pérdidas por deterioro de dicho crédito dependerá de que se cumplan las circunstancias del artículo 13.1 de la LIS y se haya realizado la correspondiente imputación contable.
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