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A query was raised regarding whether filing a claim for compulsory insolvency proceedings against a debtor satisfies the requirement of a judicial claim to reduce the VAT taxable base for bad debts. The DGT ruled that it does not, as the objective of such a claim is the declaration of insolvency rather than the recovery of the debt.
Cuestión planteada Si la interposición de una demanda de concurso necesario contra el deudor cumpliría el requisito de presentación de una "reclamación judicial al deudor".
La solicitud de declaración de concurso necesario por parte de un acreedor no puede considerarse reclamación judicial para los efectos del artículo 80.4.A.4ª de la Ley 37/1992. Esto se debe a que la pretensión de esa reclamación no busca instar el cobro del crédito adeudado, sino únicamente la declaración de concurso del deudor.
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