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A company inquired whether it could choose between reducing its taxable base due to insolvency proceedings or bad debt relief after pursuing legal action against a developer. The DGT clarifies that if insolvency proceedings have been declared, only the procedure under Article 80.3 of the VAT Act applies.
Cuestión planteada Validez de la reclamación interpuesta para proceder a la modificación de la base imponible Posibilidad de la consultante de proceder a la modificación de la base imponible del Impuesto sobre el Valor Añadido pudiendo elegir el apartado tres o el apartado cuatro del artículo 80 de la Ley 37/1992.
Si se dicta auto de declaración de concurso del deudor, no es posible optar por la reducción por créditos incobrables del artículo 80.4 cuando el devengo sea anterior al auto, debiendo aplicarse únicamente el artículo 80.3. Además, para la vía de incobrabilidad, es requisito indispensable haber instado el cobro mediante reclamación judicial o requerimiento notarial directamente al deudor, no siendo suficiente la acción directa contra un tercero.
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