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A lawyer inquired whether the VAT taxable base could be adjusted to recover tax on 2011 invoices that remained unpaid due to client insolvency. The Directorate General for Taxes (DGT) ruled that since the legal period for such an adjustment has passed, the reduction for bad debts cannot be applied.
Cuestión planteada Modificación de la base imponible para recuperar el IVA devengado y no satisfecho por su cliente.
La base imponible puede reducirse proporcionalmente cuando los créditos de las cuotas repercutidas sean total o parcialmente incobrables, siempre que se cumplan requisitos como el transcurso de un año desde el devengo y la reclamación judicial o notarial. La modificación debe realizarse en el plazo de tres meses siguientes a la finalización del plazo de seis meses o un año según el volumen de operaciones. En este caso, al haberse devengado las operaciones en 2011, el plazo para modificar la base imponible ya había expirado.
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