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The taxpayer asks whether the VAT taxable base can be reduced when it is impossible to collect an invoice from a company in insolvency proceedings. The Directorate General of Taxes (DGT) rules that, as it is a claim against the estate, notifying the insolvency administration of the debt for inclusion in the list of creditors is equivalent to a judicial claim for the purposes of meeting bad debt requirements.
Cuestión planteada Se cuestiona por el consultante acerca de las circunstancias que deben concurrir para lograr la reducción de la base imponible, ya que el demandado no ha hecho efectivo el pago de la cuota repercutida.
Para reducir la base imponible por créditos incobrables (art. 80.4 Ley IVA), se debe haber instado el cobro mediante reclamación judicial o requerimiento notarial. En el caso de créditos contra la masa, la comunicación del crédito a la administración concursal para su inclusión en la lista de acreedores se considera una vía idónea y cumple el requisito de reclamación judicial. La modificación debe realizarse mediante factura rectificativa y cumplir los plazos y condiciones de la normativa vigente.
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