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A company operating under the cash accounting scheme asks whether it must pay VAT on unpaid rental income as of 31 December in order to later claim a refund. The DGT rules that the company may modify the taxable base and rectify the tax amounts directly without the need for a prior payment.
Cuestión planteada Obligación de que la consultante ingrese las cuotas impositivas incobrables el 31 de diciembre de 2016 para, con posterioridad, reclamar su devolución.
En el régimen de criterio de caja, el devengo se produce el 31 de diciembre del año siguiente a la operación. Si se cumplen los requisitos de incobrabilidad del artículo 80.Cuatro de la Ley 37/1992, la empresa puede modificar la base imponible y rectificar las cuotas desde ese mismo 31 de diciembre. Por tanto, no hace falta ingresar las cuotas para solicitar su devolución posterior.
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