The law 37/1992 of the Value Added Tax in your article 80.4, establishes a series of requirements for the modification of the tax base in the case of credits totally or partially uncollectibles.
A loan is considered totally or partially inco -re -, when;
- That a year has elapsed since the tax accrual without the total or partial collection of the credit having been obtained. When the credit right holder is a businessman or professional whose volume of operations does not exceed 6.101.121,04 euros during the immediate previous year, This period will be 6 months or a year. If it is an installment operation, It will be necessary to take a period of 6 months or a year from the expiration of term or deadlines to the accrual date of the operation.
- That this circumstance has been reflected in VAT records books.
- That the recipient of the operation acts in the condition of entrepreneur or professional, or that the tax base of it is superior to 300 euros VAT excluded.
- That the taxpayer has urged their collection by judicial claim or notarial requirement to the debtor, Even if it's public entities (in this case, The judicial claim or notarial requirement, will be replaced by a certification issued by the competent body of the debtor's public entity).
The doctrine of the central economic-administrative court dictates that, As for the notarial requirement, The notarial certificate of certified mail is not enough. In court's opinion, “Document remission records are limited to proving the fact of shipment, the content of the document and the delivery date or its remission by technical procedure, and do not confer the right to answer in the same act. The Requirement Acts They are intended to transmit information or decision to a person intimidating the required to adopt a certain conduct and are notified by means (or by certified mail if not a legal norm prevents it) And they contain a diligence in which the attempt to transfer the petition by the notary is recorded, The medium used and its result, as well as the request of the required.
Finally, The following cases cannot be modified among other cases:
- Credits that enjoy real guarantee.
- Credits consolidated by credit entities or reciprocal guarantee companies.
- Loans between people or linked entities defined in art. 79.5 of the VAT Law.
- When the recipient of the operations is not established in the territory of application of the tax.
- After the order of declaration of contest with respect to fees impacting for operations with accruption prior to said order.
