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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.
La DGT confirma que la extinción definitiva de la deuda por rescisión del contrato de arrendamiento, sin posibilidad de reclamación, encuadra en el artículo 80.Dos LIVA (rescisión) y no en el 80.Cuatro (crédito incobrable), siguiendo la doctrina del TJUE en los asuntos Lombard Ingatlan Lízing (C-404/16) y UniCredit Leasing (C-242/18), y las resoluciones del TEAC de 15-10-2019 y 3-06-2020. La rectificación de cuotas repercutidas opera en un plazo de cuatro años desde la extinción del crédito (art. 89.Uno LIVA); si la rectificación implica reducción, el sujeto pasivo puede regularizar su situación en el plazo de un año o instar rectificación de autoliquidaciones, debiendo reintegrar al destinatario las cuotas repercutidas en exceso (art. 89.Cinco.b).
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