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A company inquired whether it could adjust the VAT on a sale after agreeing to a 50% debt write-off with a customer in pre-insolvency proceedings. The DGT ruled that the write-off modifies the taxable base, thereby allowing for the adjustment of the VAT amounts.
Cuestión planteada La consultante desea conocer si, como consecuencia de la quita acordada puede proceder a la rectificación de las cuotas del Impuesto sobre el Valor Añadido inicialmente repercutidas.
Si se acuerda una quita de parte del importe de los créditos adeudados, la base imponible del impuesto se modifica en la cuantía correspondiente. El sujeto pasivo debe expedir y remitir al destinatario una nueva factura rectificativa. Tras remitir dicha factura, podrá minorar el importe del IVA en la declaración-liquidación del periodo en que se expida o en los posteriores hasta un año después.
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