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A legal professional inquired about the requirements and deadlines for classifying an invoice issued to a company in insolvency proceedings as uncollectible. The Directorate General of Taxes (DGT) ruled that notifying the insolvency administration of the debt for inclusion in the list of creditors is equivalent to a formal judicial claim.
Cuestión planteada Se cuestiona por el consultante acerca de las circunstancias que deben concurrir para considerar el crédito como incobrable así como el plazo que hay que tener en cuenta para iniciar el proceso para la devolución de las cuotas del impuesto que han sido repercutidas e ingresadas.
Para reducir la base imponible por créditos incobrables, debe haber transcurrido un año desde el devengo sin haber cobrado la deuda, constar en libros registros y haberse instado el cobro mediante reclamación judicial o requerimiento notarial. En créditos contra la masa, la comunicación del crédito a la administración concursal para su inclusión en la lista de acreedores se considera una reclamación judicial. La modificación debe realizarse en el plazo de tres meses tras finalizar el periodo de seis meses o un año de impago.
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