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A company enquired whether it could adjust its VAT taxable base following the declaration of insolvency of one of the companies forming a Temporary Joint Venture (UTE) that received its services. The DGT ruled that a reduction is not applicable due to the UTE's insolvency proceedings, but a reduction for bad debts may be applied if all legal requirements are satisfied.
Cuestión planteada Procedencia de la modificación de la base imponible del IVA.
La modificación de la base imponible por concurso de acreedores (art. 80.Tres LIVA) no procede cuando el destinatario es una UTE, ya que esta carece de personalidad jurídica y no puede ser declarada en concurso. Sin embargo, si los créditos resultan impagados por la UTE, se podrá aplicar la reducción por créditos incobrables (art. 80.Cuatro LIVA) siempre que se cumplan los requisitos de temporalidad, registro y reclamación de cobro.
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