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A company has enquired whether it can amend its VAT taxable base following a compensation agreement with clients in insolvency proceedings. The Directorate General for Taxes (DGT) has ruled that the declaration of insolvency allows for a reduction in the taxable base regarding unpaid tax liabilities.
Cuestión planteada Modificación de la base imponible.
La declaración de concurso del destinatario permite reducir la base imponible cuando no se hayan hecho efectivos los pagos de las cuotas repercutidas. Esto obliga al sujeto pasivo a rectificar las cuotas devengadas y consignarlas como menor IVA devengado. El deudor deberá rectificar las deducciones practicadas, generando un crédito a favor de la Hacienda Pública. No será necesario modificar la base imponible al alza por compensación, salvo que el concurso concluya por las causas del artículo 176.1 de la Ley Concursal.
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