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An architect has enquired whether the VAT taxable base can be modified following a court ruling to recover unpaid invoices for services rendered between 2005 and 2008. The Directorate General of Taxes (DGT) indicates that reducing the taxable base is possible provided the legal requirements for bad debts are satisfied.
Cuestión planteada Tributación de la referida operación.
La base imponible del IVA puede reducirse proporcionalmente cuando las cuotas repercutidas sean total o parcialmente incobrables. Para ello, debe haber transcurrido un año desde el devengo, constar en los libros registros, que el destinatario sea empresario o profesional (o la base sea superior a 300 euros) y que se haya instado el cobro mediante reclamación judicial. Si se realiza la reducción y el destinatario es empresario, no se debe rectificar al alza si posteriormente se logra el cobro.
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