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A company has enquired whether it can adjust its VAT taxable base following an unpaid sale and the issuance of a credit note prior to legal action. The DGT has ruled that reducing the taxable base is permissible, provided that the criteria for bad debts are satisfied and the established legal procedure is followed.
Cuestión planteada Modificación de la base imponible del Impuesto sobre el Valor Añadido correspondiente a los créditos impagados.
La base imponible puede reducirse proporcionalmente cuando los créditos sean total o parcialmente incobrables. Para ello, debe haber transcurrido un año (o seis meses según el volumen de operaciones) desde el devengo sin haber cobrado, constar en libros registro, que el destinatario sea empresario o la base supere los 300 euros, y haber instado el cobro judicial o notarialmente. Es preceptivo expedir y remitir una factura rectificativa al destinatario.
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