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A telecom company asks whether its VAT base imposable can be reduced when a customer's unpaid debt is finally settled after exhausting collection efforts. The DGT confirms that upon contractual termination and debt extinction, the VAT base imposable may be adjusted.
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.
Cuando el impago de un cliente adquiere carácter definitivo y se produce la resolución contractual con la extinción de la deuda, se produce una causa de modificación de la base imponible según el artículo 80.Dos de la Ley 37/1992. Esta situación no califica como una prestación gratuita o autoconsumo, sino como una modificación del precio de la operación. La rectificación de las cuotas debe realizarse en un plazo de cuatro años desde que se produzca la circunstancia que motiva la modificación.
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