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A partnership applying the cash basis of accounting has enquired as to when it may adjust its taxable base due to unpaid rents. The Directorate General for Taxes (DGT) clarifies that this adjustment can be made following the accrual on the 31 December deadline, without the need to first collect the fees and subsequently request a refund.
Cuestión planteada Modificación de la base imponible en el caso descrito.
En el régimen de caja, la modificación de la base imponible por créditos incobrables puede realizarse desde el momento en que se produce el devengo por aplicación de la fecha límite del 31 de diciembre. Para ello, deben cumplirse los requisitos del artículo 80.Cuatro de la Ley 37/1992, como el transcurso del plazo de seis meses o un año y la reclamación judicial o requerimiento notarial. El plazo de tres meses para la modificación se computa a partir de dicha fecha límite de diciembre.
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