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A company asked whether it could reduce the VAT taxable base of unpaid invoices from a bankrupt company, as it holds a stake in a SAT that is the majority shareholder of the debtor company. The DGT replied that, due to the link, such modification is not permitted.
Cuestión planteada Aplicabilidad del mencionado supuesto de modificación de la base imponible, habida cuenta de la vinculación tanto directa como indirecta de la entidad consultante en la Sociedad Limitada concursada.
La reducción de la base imponible por impago tras el auto de declaración de concurso no es aplicable si los créditos son entre personas o entidades vinculadas según el artículo 79.5 de la Ley del IVA. En este caso, la vinculación entre la consultante y la sociedad concursada impide realizar la modificación de la base imponible prevista en el artículo 80.3.
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