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A provincial council has enquired whether a public water supply company can adjust its taxable base due to non-payment. The Directorate-General for Taxes (DGT) has ruled that it is possible to reduce the base when debts are totally or partially uncollectible, in accordance with the procedure set out in Article 80.4 of the VAT Act.
Cuestión planteada Modificación de la base imponible del Impuesto sobre el Valor Añadido correspondiente de la operación de suministro de agua por impago.
La empresa suministradora de agua puede reducir proporcionalmente la base imponible cuando las cuotas repercutidas sean incobrables. Para ello, debe haber transcurrido un año (o seis meses según el caso) desde el devengo sin cobrar, constar en libros registro, y haber instado el cobro mediante reclamación judicial o requerimiento notarial. En el caso de deudores que sean Entes públicos, se sustituye la reclamación por una certificación del órgano competente del Ente deudor.
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