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An energy producer asks whether adjustments for non-payments by distributors made by the central counterpart are modifications of the VAT base. The DGT clarifies that this is not a price alteration, but a provision for uncollectible credits.
Cuestión planteada Se consulta sobre si la minoración o el posterior incremento prorrateados de la contraprestación aplicados por la contraparte central constituyen una modificación de la base imponible conforme al artículo 80.Dos de la Ley del Impuesto sobre el Valor Añadido, así como el procedimiento tributario que debe seguirse para realizar dicha modificación acordada con posterioridad a la entrega de energía eléctrica. Así cómo, si corresponde a la contraparte central del mercado la obligación de expedir las facturas rectificativas que documenten la modificación de la base imponible del Impuesto.
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