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The applicant asks whether the taxable base of a loan secured by a mortgage can be modified following the debtor's declaration of insolvency. The DGT rules that such a reduction cannot be applied to the portion covered by the collateral.
Cuestión planteada Posibilidad de modificación de la base imponible de la operación que generó este crédito garantizado.
La base imponible del IVA puede reducirse cuando el destinatario no paga las cuotas y se dicta auto de declaración de concurso, siempre que se cumplan los plazos legales. No obstante, no procede la modificación de la base imponible en los casos de créditos que disfruten de garantía real, en la parte garantizada. Esto se aplica incluso si se trata de una segunda hipoteca y mientras la garantía siga vigente.
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