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A lawyer seeks clarification on when and how to adjust their taxable base if invoices issued under the cash basis remain unpaid. The DGT clarifies that the period for such a reduction is three months from the date of accrual under the cash basis criterion.
Cuestión planteada Posibilidad de modificar las bases imponibles si se produce el ingreso las citadas facturas tras el 31 de diciembre de 2017; plazo en el que debe realizarse la modificación de bases imponibles, y consecuencias en caso de que sólo pueda presentar la reclamación judicial transcurridos de dichos plazos, por no permitir la normativa del turno de oficio la separación del procedimiento en un momento anterior.
En el régimen especial de criterio de caja, el devengo de las facturas impagadas se produce el 31 de diciembre del año inmediato posterior al de la operación. El plazo para reducir la base imponible por créditos incobrables es de tres meses desde dicha fecha de devengo. Si el destinatario no es empresario o profesional, se deberá modificar la base imponible al alza si posteriormente se cobra la deuda.
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