- The DGT allows modification of the VAT taxable base for unpaid invoices of microenterprises in special insolvency procedures.
- Law 16/2022 introduced a mandatory special procedure for microenterprises without a formal declaration of insolvency.
- A company has an unpaid commercial debt from a client who started a liquidation plan under this special procedure.
- The company inquires if it can adjust the VAT taxable base for the unpaid invoice.
- The DGT confirms that it is possible to modify the VAT taxable base according to Article 80.Tres of Law 37/1992.
- The modification is allowed even if the debtor is a microenterprise under the special insolvency procedure of Law 16/2022.
- Legal basis includes Article 80.Tres LIVA, which requires non-payment and a declaration of insolvency.
- Law 16/2022 allows a teleological interpretation to equate the special procedure opening with a declaration of insolvency.
- The modification period is three months from the publication of the procedure opening in the Public Insolvency Register.
- Relevant legal articles include Articles 4, 5, and 80.Tres of Law 37/1992, Articles 692 and 692 bis of the TRLC, Article 12 of Law 58/2003, and Article 3.1 of the Civil Code.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
