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A company inquired whether it could reduce its VAT taxable base due to unpaid invoices after agreeing to a new payment term via public deed. The DGT ruled that deferral occurring after the accrual does not alter the original classification of the transaction or the timeframes required to consider the debt uncollectible.
Cuestión planteada Modificación de la base imponible.
La reducción de la base imponible por créditos incobrables debe realizarse en los plazos legales según la calificación original de la operación. Un aplazamiento concedido al deudor con posterioridad al devengo de la operación no modifica la calificación del crédito como aplazado ni los plazos para la modificación de la base imponible. El cómputo de los plazos para considerar un crédito como incobrable se basa en la condición original de la operación y el volumen de operaciones del sujeto pasivo.
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