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A taxpayer has enquired whether, following a court ruling compelling them to pay an invoice, a supplier may increase the VAT taxable base that had previously been reduced due to non-payment. The Directorate-General for Taxes (DGT) has ruled that if the requirements for the initial reduction were met, an upward rectification is not permitted once payment is received.
Cuestión planteada Si tras el cobro procede modificar al alza la base imponible de la operación.
Si se cumplen los requisitos para considerar un crédito como incobrable, el sujeto pasivo puede reducir la base imponible. Una vez practicada dicha reducción, la base no se volverá a modificar al alza aunque se obtenga el cobro total o parcial de la contraprestación, salvo que el destinatario no sea empresario o profesional. Solo procede la modificación al alza si el sujeto pasivo desiste de la reclamación judicial o llega a un acuerdo de cobro tras un requerimiento notarial.
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