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A company inquired whether it could rectify VAT on unpaid invoices after undertaking personal and banking efforts. The DGT ruled that to reduce the taxable base due to bad debts, it is mandatory to have formally pursued collection through a judicial claim or a notary demand.
Cuestión planteada Se cuestiona acerca de la corrección del procedimiento seguido para la rectificación de la repercusión.
Para reducir la base imponible por créditos incobrables, debe cumplirse que el sujeto pasivo haya instado el cobro mediante reclamación judicial o requerimiento notarial al deudor. Las gestiones personales o bancarias no sustituyen este requisito legal. En caso de existir cláusula de arbitraje y acudir a ella, se considerará cumplida la condición de instar el cobro.
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