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A professional asks whether a new VAT invoice must be issued when collecting part of a debt from a company in insolvency proceedings after having previously reduced the taxable base. The DGT rules that there is no need to rectify the taxable base or refund the VAT, as the insolvency proceedings have not concluded due to the specific circumstances that would mandate such action.
Cuestión planteada - Si tiene que proceder a emitir una nueva factura por el importe percibido actualmente, repercutiendo la correspondiente cuota del Impuesto sobre el Valor Añadido.
No procede modificar la base imponible ni emitir factura rectificativa para repercutir la cuota de IVA cuando se cobra parte de la deuda, ya que el concurso no ha finalizado por las causas del artículo 465 de la Ley Concursal. En cuanto al IRPF, los rendimientos deben imputarse por devengo y el cobro posterior se tratará como una reversión de la corrección valorativa. No aplica la reducción del 30% por rendimientos irregulares ya que el caso no encaja en los supuestos reglamentarios ni se imputa en un único período.
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