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The DGT confirms that debt cancellation in an energy distributor undergoing insolvency constitutes a price alteration, thereby modifying the VAT base.
Cuestión planteada Se plantea los efectos en el ámbito del Impuesto sobre el Valor Añadido de la condonación de deuda efectuada a una entidad comercializadora por declararla fallida cuando no se modificó la base imponible con ocasión de la declaración de concurso.
La condonación de una deuda produce una modificación de la base imponible por alteración del precio de la operación (art. 80.Dos LIVA). En el mercado eléctrico, esto afecta a las dos entregas de energía: la del productor al tercero habilitado y la del tercero al comercializador. La rectificación debe realizarse mediante factura rectificativa en un plazo de cuatro años desde la extinción del crédito, siempre que se haya emitido la factura original en el plazo legal.
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