{"id":6999,"date":"2021-12-15T11:11:31","date_gmt":"2021-12-15T11:11:31","guid":{"rendered":"https:\/\/vazquezymanchon.com\/iva-requisitos-los-creditos-incobrables-la-modificacion-la-base-imponible\/"},"modified":"2025-09-17T10:13:25","modified_gmt":"2025-09-17T10:13:25","slug":"vat-requirements-for-bad-debts-modification-of-the-taxable-base","status":"publish","type":"post","link":"https:\/\/vazquezymanchon.com\/en\/vat-requirements-for-bad-debts-modification-of-the-taxable-base\/","title":{"rendered":"IVA: requisitos de los cr\u00e9ditos incobrables para la modificaci\u00f3n de la base imponible"},"content":{"rendered":"

La ley 37\/1992 del Impuesto sobre el Valor A\u00f1adido en su art\u00edculo 80.4, establece una serie de requisitos para la modificaci\u00f3n de la base imponible en el caso de cr\u00e9ditos total o parcialmente incobrables.<\/p>\n

Un cr\u00e9dito se considera total o parcialmente incobrable, cuando;<\/h2>\n
    \n
  1. Que haya transcurrido un a\u00f1o desde el devengo del impuesto sin que se haya obtenido el cobro total o parcial del cr\u00e9dito. Cuando el titular del derecho de cr\u00e9dito sea un empresario o profesional cuyo volumen de operaciones no exceda de 6.101.121,04 euros durante el a\u00f1o inmediato anterior, este plazo ser\u00e1 de 6 meses o un a\u00f1o. Si se trata de una operaci\u00f3n a plazos, ser\u00e1 necesario que transcurra un plazo de 6 meses o un a\u00f1o desde el vencimiento de plazo o plazos hasta la fecha de devengo de la operaci\u00f3n.<\/li>\n
  2. Que esta circunstancia haya quedado reflejada en los Libros Registros de IVA.<\/li>\n
  3. Que el destinatario de la operaci\u00f3n act\u00fae en la condici\u00f3n de empresario o profesional, o que la base imponible de la misma sea superior a 300 euros IVA excluido.<\/li>\n
  4. Que el sujeto pasivo haya instado su cobro mediante reclamaci\u00f3n judicial o requerimiento notarial al deudor, incluso si se trata de Entes p\u00fablicos (en este caso, la reclamaci\u00f3n judicial o requerimiento notarial, ser\u00e1 sustituida por una certificaci\u00f3n expedida por el \u00f3rgano competente del Ente p\u00fablico deudor).<\/li>\n<\/ol>\n

    La doctrina del Tribunal Econ\u00f3mico-Administrativo Central dicta que, en cuanto al requerimiento notarial, no es suficiente el acta notarial de env\u00edo de correo certificado. En opini\u00f3n del Tribunal, \u201cLas actas de remisi\u00f3n de documentos se limitan a acreditar el hecho del env\u00edo, el contenido del documento y la fecha de entrega o su remisi\u00f3n por procedimiento t\u00e9cnico, y no confieren derecho a contestar en la misma acta. Las actas de requerimiento<\/u> tienen por objeto transmitir una informaci\u00f3n o decisi\u00f3n a una persona intimando al requerido para que adopte una determinada conducta y se notifican mediante personaci\u00f3n del notario en el lugar de notificaci\u00f3n (o por correo certificado si no lo impide una norma legal) y contienen una diligencia en la que se hace constar el intento de traslado de la petici\u00f3n por el notario, el medio empleado y su resultado, as\u00ed como la contestaci\u00f3n del requerido.<\/em><\/p>\n

    Por \u00faltimo, no se podr\u00e1 modificar la base imponible entre otros casos los siguientes:<\/p>\n

      \n
    • Cr\u00e9ditos que disfruten de garant\u00eda real.<\/li>\n
    • Cr\u00e9ditos afianzados por entidades de cr\u00e9dito o sociedades de garant\u00eda rec\u00edproca.<\/li>\n
    • Cr\u00e9ditos entre personas o entidades vinculadas definidas en el art. 79.5 de la Ley del IVA.<\/li>\n
    • Cuando el destinatario de las operaciones no est\u00e9 establecido en el territorio de aplicaci\u00f3n del impuesto.<\/li>\n
    • Con posterioridad al auto de declaraci\u00f3n de concurso con respecto a cuotas repercutidas por operaciones con devengo anterior a dicho auto.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      La ley 37\/1992 del Impuesto sobre el Valor A\u00f1adido en su art\u00edculo 80.4, establece una serie de requisitos para la modificaci\u00f3n de la base imponible en el caso de cr\u00e9ditos total o parcialmente incobrables. Un cr\u00e9dito se considera total o parcialmente incobrable, cuando; Que haya transcurrido un a\u00f1o desde el devengo del impuesto sin que […]<\/p>\n","protected":false},"author":5,"featured_media":3571,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[168,169,154,170,149],"class_list":["post-6999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","tag-base-imponible-en","tag-creditos-incobrables-en","tag-iva-en","tag-ley-en","tag-vm-en"],"yoast_head":"\nRequirements for Bad Debt: Taxable Base<\/title>\n<meta name=\"description\" content=\"Law 37\/1992 on Value Added Tax, in its Article 80.4, establishes a series of requirements for modifying the taxable base\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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