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A company asked whether it could reduce the VAT taxable base of unpaid invoices from a company in insolvency. The DGT responds that, due to the link between the entities, such a modification is not permitted.
Cuestión planteada Aplicabilidad del mencionado supuesto de modificación de la base imponible, habida cuenta de la participación de la entidad consultante en la sociedad concursada.
La base imponible del IVA podrá reducirse cuando el destinatario no haya pagado las cuotas y se dicte auto de declaración de concurso. Sin embargo, no procede esta modificación en créditos entre personas o entidades vinculadas. Dado que la consultante posee el 49% del capital de la sociedad concursada, existe vinculación y no se puede aplicar la reducción.
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