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A company seeks guidance on recovering VAT and Corporate Tax on invoices from clients who have ceased activity and failed to pay. The DGT outlines the requirements for deducting credit impairment in Corporate Tax and the procedures for adjusting the VAT taxable base.
Cuestión planteada Cómo conseguir, a efectos contables y fiscales, la devolución de las cantidades ingresadas en concepto de IVA e Impuesto sobre Sociedades, imputables a las operaciones descritas.
Para el Impuesto sobre Sociedades, la deducción del gasto por deterioro de créditos requiere que se haya contabilizado dicha pérdida y que concurra alguna circunstancia de insolvencia del artículo 13.1 de la LIS. En el IVA, la base imponible puede reducirse por créditos incobrables si se cumplen los requisitos de la Ley y se expide una factura rectificativa. Para la reducción por impago, es necesario cumplir condiciones como el transcurso de un año desde el devengo o la reclamación judicial/notarial, según el caso.
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