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A commercial landlord who terminates a lease after years of non-payment can reduce the VAT taxable base under article 80.2 of Law 37/1992, considering the debt as definitively extinguished. This differs from uncollectible debt (art. 80.4), applying instead the principle of termination or cancellation according to EU case law. The correction of previously charged amounts must be completed within four years of the definitive debt extinction, with an additional year to settle tax matters if the adjustment is downward.
Cuestión planteada Si en el supuesto objeto de consulta procedería la modificación de la base imponible en el Impuesto sobre el Valor Añadido, y en tal caso, el procedimiento de rectificación de las cuotas repercutidas.
El impago definitivo y la extinción de la deuda por rescisión del contrato permiten modificar la base imponible según el artículo 80.Dos de la Ley del IVA. La rectificación de las cuotas repercutidas debe realizarse en un plazo de cuatro años desde que se produzca la circunstancia de la extinción de la deuda. Si la rectificación supone una minoración de las cuotas, el sujeto pasivo puede optar por el procedimiento de rectificación de autoliquidaciones o regularizar su situación en la declaración correspondiente.
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