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A company under the cash accounting scheme asks when it can issue a corrective invoice due to non-payment, what happens if the debt is subsequently recovered, and how to prove the invoice was sent. The DGT clarifies the deadlines according to the cash scheme, the exceptions for increasing the taxable base again, and the valid methods of dispatch.
Cuestión planteada Plazo para emitir la factura rectificativa por modificación de la base imponible. Procedimiento a seguir si, con posterioridad, se logra el cobro de la deuda. Validez de una carta certificada con acuse de recibo para comunicar al deudor la modificación de la base imponible.
En el régimen de caja, la modificación de la base imponible por créditos incobrables puede realizarse el 31 de diciembre o durante los tres meses siguientes. Si tras la reducción se logra el cobro por desistimiento de la reclamación judicial o por acuerdo de cobro, se debe emitir una factura rectificativa al alza en un mes. Para acreditar la remisión de la factura rectificativa, basta con medios que prueben el envío del contenido, como el burofax con copia certificada, sin necesidad de acreditar la recepción.
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