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The inquiry examines whether the VAT taxable amount can be reduced due to bad debts when, following a debtor's opposition in a summary procedure, the creditor fails to file a lawsuit within the deadline, resulting in a dismissal. The DGT rules that abandoning the legal proceedings prevents the reduction or necessitates an upward rectification.
Cuestión planteada Posibilidad de modificación de la base imponible en virtud del el artículo 80.Cuatro de la Ley 37/1992.
Para reducir la base imponible por créditos incobrables, el sujeto pasivo debe instar el cobro mediante reclamación judicial. El desistimiento o cualquier forma de abandono del procedimiento judicial iniciado conlleva la obligación de modificar la base imponible al alza. En un proceso monitorio, si el deudor se opone y el acreedor no presenta la demanda correspondiente en el plazo legal, el sobreseimiento se considera un abandono que impide la reducción del IVA.
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