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A company inquired whether, after assigning a commercial credit to another company, it retained the ability to amend the VAT taxable amount of the transactions that originated said credit. The DGT ruled that the assignment of the credit is an independent transaction and does not alter the original taxable person's tax legal relationship.
Cuestión planteada Modificación de la base imponible por el consultante.
La transmisión de un crédito es una operación sujeta pero exenta al IVA que no modifica la situación del sujeto pasivo respecto a las operaciones sujetas al impuesto. El acreedor inicial conserva sus derechos y obligaciones como sujeto pasivo, por lo que está legitimado para modificar la base imponible del IVA de las operaciones que originaron el crédito cedido, según el artículo 80.3 de la Ley 37/1992.
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