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A taxpayer has enquired whether it is possible to defer or instalment VAT debts that have not been collected from customers. The Directorate-General for Taxes (DGT) has ruled that this is possible, provided it is duly justified that the output tax amounts have not been effectively paid.
Cuestión planteada Posibilidad de concesión de aplazamiento y fraccionamiento de las cuotas repercutidas del Impuesto sobre el Valor Añadido que no han sido pagadas.
Las deudas derivadas de tributos que deban ser legalmente repercutidos no podrán ser objeto de aplazamiento o fraccionamiento, salvo que se justifique que las cuotas no han sido efectivamente cobradas. La carga de la prueba recae en el obligado tributario, quien debe probar los hechos constitutivos de su derecho. La Administración Tributaria Gestora será la encargada de valorar dicha circunstancia.
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