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The taxpayer asks whether they can reduce the tax base for bad debts following a court ruling, or the timeframe for rectification if an invoice is declared undue. The DGT rules that for bad debts, specific collection proceedings must be initiated, and for undue invoices, the limitation period is four years.
Cuestión planteada Si por sentencia firme se declarase la factura como procedente, pero posteriormente el deudor incurriese en mora, posibilidad de considerarla incobrable en sede judicial y de aplicar los plazos del artículo 80.Cuatro de la Ley 37/1992. Si la sentencia firme declarase la factura como no debida, plazo del que se dispone para realizar la factura rectificativa de la base imponible.
Si la sentencia judicial trata sobre si la factura es debida o no, no cuenta como reclamación judicial de cobro. Para aplicar la reducción por incobrabilidad, el sujeto pasivo debe instar el cobro mediante reclamación judicial o requerimiento notarial tras la sentencia. Si la resolución declara la factura como no debida, la rectificación debe hacerse mediante factura rectificativa tan pronto como se tenga constancia y en un plazo máximo de cuatro años desde que se produjo dicha circunstancia.
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