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A taxpayer queried whether the VAT taxable base must be increased after recovering debts previously written off as uncollectible. The DGT ruled that this is not required if the debtor is a businessperson or professional, unless there is a judicial withdrawal or a settlement agreement reached following a notary's formal demand.
Cuestión planteada Si, al haberse producido dicho cobro, debe proceder a modificar al alza las bases imponibles del Impuesto sobre el Valor Añadido modificadas conforme al artículo 80.Cuatro de la Ley del Impuesto.
Si la base imponible se redujo por créditos incobrables, no se modificará al alza por el cobro posterior si el destinatario es empresario o profesional. Solo procede la modificación al alza mediante factura rectificativa si el sujeto pasivo desiste de la reclamación judicial o llega a un acuerdo de cobro tras un requerimiento notarial. No procede la modificación si el proceso judicial finaliza mediante un acuerdo transaccional homologado judicialmente.
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