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Una procuradora consultó si debía devolver a la Hacienda Pública el IVA tras cobrar el total de una deuda de una empresa en concurso, después de haber reducido previamente su base imponible. La DGT responde que no debe realizar una nueva modificación al alza ni reembolsar nada si la conclusión del concurso no se ha producido por las causas legales previstas.
Si la consultante está obligada con ocasión de la percepción del pago por parte de la administración concursal a reembolsar a la Hacienda Pública las cantidades reducidas y posteriormente recuperadas.
La base imponible solo debe modificarse nuevamente al alza mediante factura rectificativa cuando el concurso concluya por las causas del artículo 465.1, apartados 1º, 3º y 5º del Texto Refundido de la Ley Concursal. Si el cobro de la deuda ocurre sin que se haya producido la conclusión del concurso por dichas causas específicas, el acreedor no tiene que modificar la base imponible al alza ni reembolsar cantidades a la Administración.
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