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A local council enquired whether a supplier could issue credit notes for the full taxable base and VAT amount when invoices become uncollectible but the supplier continues to pursue payment. The Directorate-General for Taxes (DGT) ruled that it is possible to reduce the taxable base provided the requirements for bad debts are met, and that the credit note may reflect either the amount being rectified or the resulting balance.
Cuestión planteada Procedencia de que dichas facturas rectificativas se expidan por la totalidad del importe de la base y cuota repercutida, siendo que el proveedor sigue reclamando el cobro de la misma.
Para reducir la base imponible por créditos incobrables, debe haber transcurrido un año desde el devengo sin haber cobrado. En el caso de deudas con Entes públicos, el requisito de reclamación judicial se sustituye por una certificación del Ente con el reconocimiento de la deuda. La factura rectificativa puede consignar el importe de la rectificación o mostrar directamente cómo queda la cuota tras la modificación, pudiendo ser esta cero.
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