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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 puede reducirse cuando el destinatario no paga y se dicta auto de concurso, siempre que no exista vinculación entre las partes. En este caso, al participar la consultante en el 49% del capital de la sociedad concursada, se considera que existe vinculación según la normativa. Por tanto, según el artículo 80.Cinco.1.ª.c) de la Ley 37/1992, no procede la reducción de la base imponible.
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