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A medical services company inquired whether it could reduce the VAT taxable base when a cryopreservation contract was terminated due to a lack of client consent, leaving an unpaid debt. The Directorate General for Taxes (DGT) ruled that it is possible to apply a modification to the taxable base through contractual termination.
Cuestión planteada Si, en las circunstancias señaladas, procedería la modificación de la base imponible del Impuesto sobre el Valor Añadido por la parte de los créditos definitivamente incobrables en virtud de lo dispuesto en el artículo 80.Dos de la Ley 37/1992.
Cuando la falta de renovación del consentimiento del cliente provoca la resolución del contrato y el impago definitivo de la deuda, se produce una causa de modificación de la base imponible según el artículo 80.Dos de la Ley 37/1992. Esta situación se considera una resolución de la operación que altera el precio, y no un mero impago. Una vez resuelto el contrato, no deben expedirse nuevas facturas al haber finalizado la prestación del servicio.
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