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Energy supply companies ask whether IVA base imposable can be adjusted for definitively uncollectable debts. The DGT confirms that modification is possible under the terms of operation termination when payment is definitively overdue.
Cuestión planteada Si, en las circunstancias señaladas, procedería la modificación de la base imponible del Impuesto sobre el Valor Añadido por la parte de los créditos definitivamente incobrables en virtud de lo dispuesto en el artículo 80.Dos de la Ley 37/1992 y, en su caso, fecha a partir de la cual pueden proceder a dicha modificación.
Cuando el impago de un suministro de energía se vuelve definitivo y se extingue la deuda, se produce una causa de modificación de la base imponible según el artículo 80.Dos de la Ley 37/1992. La rectificación de las cuotas repercutidas debe realizarse en un plazo de cuatro años desde que se produzca dicha circunstancia. El momento de la modificación se produce con la notificación al deudor de que la deuda queda extinguida por el cese de las acciones de cobro.
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