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A telecom company asks whether it can reduce its VAT base when customers fail to pay and the debt is extinguished. The DGT confirms that modification is allowed upon contractual termination and specifies the deadlines for correcting the instalments.
Cuestión planteada Si, en las circunstancias señaladas, procedería la modificación de la base imponible del Impuesto sobre el Valor Añadido por la parte de los créditos definitivamente incobrables en virtud de lo dispuesto en el artículo 80.Dos de la Ley 37/1992. Plazo para dicha modificación. Si dicha modificación podría dar lugar a un autoconsumo de servicios.
Cuando el impago de un cliente conlleva la resolución contractual y la extinción definitiva de la deuda, procede modificar la base imponible según el artículo 80.Dos de la Ley 37/1992. Esta modificación no constituye un autoconsumo de servicios, ya que es una rectificación de una prestación devengada conforme a derecho. La rectificación de las cuotas debe realizarse en un plazo máximo de cuatro años desde que se produzca la circunstancia que motive la modificación.
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