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A real estate company reduced its VAT taxable base due to non-payment by a local authority and subsequently recovered the debt. The issue is whether the taxable base must be adjusted upwards following such recovery.
Cuestión planteada Necesidad de proceder a la rectificación al alza de la base imponible.
Si el destinatario de la operación es empresario o profesional, la base imponible no se modificará al alza tras haber practicado la reducción por incobrabilidad, aunque se obtenga el cobro. Si el destinatario no es empresario o profesional y no ha pagado la deuda a Hacienda, sí existe la obligación de modificar la base imponible al alza.
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