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The inquiry asks whether transactions accrued on 31 December 2015, for which payment has not been received, can be included in the fourth quarter tax settlement for that year. The DGT rules that, under the cash basis regime, the taxable base may be adjusted on that same day via a credit note and included in the final tax return of the year.
Cuestión planteada Posibilidad de incluir las operaciones devengadas el 31 de diciembre del 2015 en la declaración-liquidación del cuarto trimestre de 2015.
Para operaciones con régimen especial de criterio de caja, el plazo de tres meses para modificar la base imponible por créditos incobrables se computa desde el 31 de diciembre. Por tanto, la modificación puede realizarse ese mismo día mediante factura rectificativa. Dicha factura puede consignarse en la última declaración-liquidación del año, siempre que se cumplan los demás requisitos legales y reglamentarios.
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