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A leasing company asks whether it can rectify the VAT taxable amount following the cancellation of a mortgage and an insolvency agreement that reduces its credit. The DGT indicates that the TEAC criterion is applicable provided specific conditions regarding cancellation and certification are met.
Cuestión planteada Si el consultante podrá emitir factura rectificativa por el cincuenta por ciento del crédito que no se va a cobrar cuando la resolución judicial por la que se aprueba el convenio concursal sea firme.
El derecho a reducir la base imponible por créditos garantizados no debe excluirse definitivamente cuando se tiene la certeza de que no se cobrarán. El criterio del TEAC es extrapolable si existe la cancelación de la garantía real y una certificación de la administración concursal que acredite que los créditos han resultado finalmente incobrables tras la fase de liquidación. El procedimiento debe seguir los requisitos de los artículos 80.tres y 80.cuatro de la Ley del IVA.
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