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A professional has enquired whether they can recover VAT from an invoice that has remained unpaid since 2019. The DGT has ruled that it is possible to reduce the taxable base provided that the conditions for bad debts are met and the rectification procedure is followed.
Cuestión planteada Posibilidad de recuperar el Impuesto sobre el Valor Añadido liquidado pero no cobrado del deudor.
Si el volumen de operaciones es inferior a 6.010.121,04 euros, la base imponible podrá reducirse tras transcurrir seis meses o un año desde el devengo sin haber cobrado el crédito. Es necesario que el impago conste en los libros registro, que el destinatario sea empresario o que la base imponible sea superior a 300 euros, y que se haya instado el cobro mediante reclamación judicial o requerimiento notarial. La modificación requiere expedir una factura rectificativa y comunicarla electrónicamente a la AEAT en el plazo de un mes.
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