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A company has enquired whether it can adjust its VAT taxable base regarding the amount of an unpaid debt that is not covered by its surety insurance. The Directorate General for Taxes (DGT) has ruled that a partial adjustment is possible for the non-indemnified portion.
Cuestión planteada Se cuestiona si puede modificar la base imponible por la parte correspondiente al importe de la deuda impagada que no está cubierta por el seguro.
La base imponible puede reducirse proporcionalmente cuando los créditos de las cuotas repercutidas sean total o parcialmente incobrables. Si el seguro de caución no cubre el total del importe, se entiende que la cantidad asegurada corresponde proporcionalmente a la base imponible y a la cuota de IVA. Por tanto, solo procede la modificación parcial de la base imponible por la parte que no resulte cubierta por el seguro.
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