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A company inquired whether a reduction in the taxable base due to bad debts (Art. 80.Three of the VAT Act) affected the calculation of its turnover. The DGT ruled that turnover is calculated based on the moment the tax accrues, regardless of any subsequent rectifications.
Cuestión planteada Si a efectos del cómputo del volumen de operaciones debe tenerse en cuenta la modificación de la base imponible realizada.
Para el cómputo del volumen de operaciones, las operaciones se entenderán realizadas cuando se produzca su devengo según el artículo 75 de la Ley del IVA. La modificación de la base imponible por impago de las cuotas repercutidas no altera este criterio, ya que el impuesto se considera devengado conforme a la normativa, con independencia de la posterior rectificación de las cuotas.
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