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An energy supplier has enquired whether it can modify the VAT taxable base when, following a customer's non-payment, it terminates the contract and forgives the debt. The Directorate-General for Taxes (DGT) has ruled that modifying the taxable base is indeed possible.
Cuestión planteada Modificación de la base imponible de la operación descrita a efectos del Impuesto sobre el Valor Añadido.
Cuando se produce la resolución contractual con condonación de la deuda pendiente debido al impago, se produce una causa de modificación de la base imponible según el artículo 80.Dos de la Ley del IVA. Esto permite reducir la base imponible en la cuantía correspondiente al precio alterado tras la resolución. El criterio se fundamenta en que la extinción definitiva de la obligación de pago por resolución contractual no debe tratarse como un simple impago, sino como una rescisión que altera el precio.
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