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An energy company has inquired whether it can recover VAT on invoices that remain unpaid by a company in insolvency proceedings, specifically regarding claims against the estate. The Directorate General for Taxes (DGT) has ruled that it is possible to adjust the taxable base in cases of uncollectible debts, provided all legal requirements are met.
Cuestión planteada La consultante cuestiona la posibilidad de recuperación de las cuotas del Impuesto sobre el Valor Añadido de las citadas facturas no cobradas en su totalidad.
Al ser créditos contra la masa, el devengo ocurre tras la declaración de concurso, permitiendo la reducción de la base imponible por incobrabilidad según el art. 80.Cuatro de la Ley del IVA. La comunicación del crédito a la administración concursal para su inclusión en la lista de acreedores se considera una reclamación judicial válida para cumplir este requisito. La modificación requiere emitir facturas rectificativas y cumplir con los plazos y requisitos de comunicación electrónica establecidos.
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