El artículo 80 de la Ley 37/1992 del Impuesto sobre el Valor Añadido (en adelante  LIVA) arbitra dos procedimientos para que el acreedor pueda modificar la base imponible de las facturas y, consecuentemente, las cuotas devengadas que declaró inicialmente:

Article 80 of Law 37/1992 of Value Added Tax (VAT) arbitrates the two proceedings where the creditor can modify the taxable base of invoices and, consequently, the fees accrued that were initially declared:

Article 80 of Law 37/1992 of Value Added Tax (VAT) arbitrates the two proceedings where the creditor can modify the taxable base of invoices and, consequently, the fees accrued that were initially declared:

Primer procedimiento: Artículo 80. 3 Ley de IVA: modificación de la base imponible para deudas impagadas de clientes en concurso.

Cuando el deudor haya sido declarado en concurso mediante Auto de fecha posterior al devengo de la operación, debería procederse conforme a lo dispuesto en el artículo 80.3 de la Ley de IVA, el cual establece que la rectificación no podrá efectuarse después de transcurrido el plazo máximo fijado en el artículo 21.1.5º de la Ley 22/2003, de 9 de julio, Concursal, esto es, de un mes a contar desde el día siguiente al de la publicación obligatoria del Auto de declaración de concurso en el Boletín Oficial del Estado.

Segundo procedimiento: Artículo 80. 4 Ley de IVA: modificación de la base imponible para deudas total o parcialmente incobrables cuando se cumplan los siguientes requisitos:

  • Que haya transcurrido un año desde el devengo del Impuesto repercutido sin que se haya obtenido el cobro de todo o parte del crédito derivado del mismo.
  • Que esta circunstancia haya quedado reflejada en los Libros Registros exigidos para este Impuesto.
  • Que el destinatario de la operación actúe en la condición de empresario o profesional, o, en otro caso, que la base imponible de aquélla, Impuesto sobre el Valor Añadido excluido, sea superior a 300 euros.
  • Que el sujeto pasivo haya instado su cobro mediante reclamación judicial al deudor o por medio de requerimiento notarial al mismo, incluso cuando se trate de créditos afianzados por Entes públicos.
  • Que se comunique a la Agencia Tributaria en el plazo de un mes contado desde la fecha de expedición de la factura rectificativa (art. 24. 2.2º del Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido)

Ya con anterioridad a la reforma de la LIVA cuya entrada en vigor se produjo el 28 de diciembre de 2012, la mayor parte de doctrina (Dirección General de Tributos) y jurisprudencia, señalaban que no podrían rectificarse facturas una vez transcurrido el plazo previsto en el artículo 21.1.5º de la Ley 22/2003 Ley Concursal, es decir, que los dos procedimientos referidos anteriormente no eran alternativos, sino que si el deudor era declarado en concurso, el acreedor que pretendía rectificar facturas debía hacerlo a través de la vía del artículo 80.3 LIVA.

No obstante, cabía intentar sostener que los dos procedimientos sí eran alternativos. Así, encontrábamos la posición doctrinal del Tribunal Económico Administrativo Central (TEAC – Resolución 00/2471/201, de fecha 20 de septiembre de 2012), en la que señalaba que no compartía plenamente el criterio de la Dirección General de Tributos. Así, el TEAC anticipaba que, en su opinión, no existía ninguna incompatibilidad entre los supuestos de modificación de la base imponible previstos en los apartados Tres y Cuatro del artículo 80 de la Ley del IVA pues, pues se desprende de la dicción literal del artículo 80.4,  que “la base imponible también podrá reducirse (…)”. Ninguna incompatibilidad se deriva de lo dispuesto en la Ley y, si bien en el apartado Tres se recoge el supuesto específico del concurso de acreedores para facilitar a los acreedores de una empresa concursada la modificación sin tener que esperar a que transcurran los plazos más elevados del apartado Cuatro y con unos requisitos menos rigurosos, nada impide a estos acreedores acudir al apartado Cuatro cumpliendo los requisitos para ello.

Al objeto de aclarar y delimitar los supuestos de hecho que sustentan la modificación de la base imponible en supuestos de concurso de acreedores,  la citada reforma de 28 de diciembre del pasado año, se ha incluido un nuevo párrafo en el artículo 80 de la LIVA (Art. 80.5.3ª) cuya redacción literal es la siguiente: “Tampoco procederá la modificación de la base imponible de acuerdo con el apartado cuatro del artículo 80 de esta Ley con posterioridad al auto de declaración de concurso para los créditos correspondientes a cuotas repercutidas por operaciones cuyo devengo se produzca con anterioridad a dicho auto”

En consecuencia, con esta modificación ha quedado aclarado que, a partir de su entrada en vigor (28 de diciembre de 2012) el acreedor únicamente podrá rectificar las facturas emitidas a un deudor concursado con anterioridad a la declaración del concurso, a través del procedimiento previsto en el artículo 80.3 LIVA. Pero, al mismo tiempo, esta modificación de la Ley podría fundamentar que, con anterioridad a su entrada en vigor, los procedimientos antes comentados eran alternativos, es decir, que si el acreedor no se había acogido a la vía del 80.3 LIVA, podía más tarde acogerse al procedimiento del 80.4 LIVA.

 

First proceeding: Article 80.3 VAT Law: modification of the taxable base for unpaid debt of insolvency clients.

When the debtor has been declared insolvent through an Order with a date after the accrual of the operation, he must proceed according to provision of article 80.3 of the VAT Law, which establishes that the amendment may not be made after the maximum period established in article 21.1.5 º of Law 22/2003, July 9th, Insolvency Law, that is, a month from the day that follows the obligatory publication of the Order of the insolvency declaration in the Official State Gazette.

Second proceeding: Article 80.4 of the VAT Law: modification of the taxable base for totally or partially irrecoverable debts when the following requirements are fulfilled:

  • A year has passed since the accrual of the output Tax without having obtained the collection of all or part of the credit derived from it.
  • That this circumstance has been reflected in the Record Book required for this Tax.
  • That the recipient of the operation acts under company or professional conditions, or, in another case, that the taxable base of said operation exceeds 300 euros, VAT excluded.
  • That the tax payer urged his collection through judicial claim to the debtor or through the notarial requirement, even in the case of credits guaranteed by public Entities.
  • That the Tax Agency receives communication during the period of one month starting from the data of the dispatch of the amendment invoice (art. 24 2.2 º of Royal Decree 1642/1992, of December 29th, through which VAT Regulation was approved).

Before the reform of the VAT Law, which entered into force on December 28th, 2012, the majority of the doctrine (Directorate General for Tax) and case-law, indicated that invoices could not be amended once the period provided in article 21.1.5º of Law 22/2003 on Insolvency Law had passed, that is to say, that the two abovementioned proceedings were not alternatives, but if the debtor had been declared insolvent, the creditor that tried to amend invoices had to do it through article 80.3, VAT Law.

However, it was possible to try to sustain that the two proceeding were in fact alternatives. Thus, we found the doctrinal perspective of the Central Economic Administrative Court (TEAC in Spanish – Resolution 00/2471/201, September 20th, 2012), in which it was indicated that the criteria of the Directorate General for Tax was not completely shared. In this way, the TEAC anticipated that, in its opinion, there was no incompatibility between the cases of the VAT Law as was deduced from what was stated in article 80.4 that “the taxable base may also be reduced (…)”. There is no incompatibility derived from what is in the Law, although in section Three the specific case is detailed of a creditors meeting to provide the creditors of an insolvent company with the modification without having to wait for the longest periods of section 4 to pass, and with less strict requirements, no-one prevents these creditors from using section 4, if they fulfil requirements of said section.

In order to clarify and mark out the possible cases that support the modification of the taxable base in cases of creditors meetings, the mentioned reform of December 28th of last year, has included a new paragraph in article 80 of the VAT Law (Art 80.5.3ª) which literally states that: “the modification of the taxable base may not happen according to section four of article 80 of this Law, after the order of declaration of insolvency for creditors corresponding to the fees accrued from operations whose accrual is produced before said order”.

Consequently, with this modification, it has been made clear that, from the date in which it enters into force (December 28th, 2012) the creditor will only be able to amend invoices submitted to a insolvent debtor before the declaration of insolvency, through the proceeding provided in article 80.3 of the VAT Law. But, at the same time, this modification of the Law could support that, before their entry into force, the abovementioned proceedings were alternatives, that is to say, that if the creditor had not made use of the procedure of article 80.3 of the VAT Law, he could later have recourse to the proceeding of 80.4 of the VAT Law.

 

First proceeding: Article 80.3 VAT Law: modification of the taxable base for unpaid debt of insolvency clients.

When the debtor has been declared insolvent through an Order with a date after the accrual of the operation, he must proceed according to provision of article 80.3 of the VAT Law, which establishes that the amendment may not be made after the maximum period established in article 21.1.5 º of Law 22/2003, July 9th, Insolvency Law, that is, a month from the day that follows the obligatory publication of the Order of the insolvency declaration in the Official State Gazette.

Second proceeding: Article 80.4 of the VAT Law: modification of the taxable base for totally or partially irrecoverable debts when the following requirements are fulfilled:

  • A year has passed since the accrual of the output Tax without having obtained the collection of all or part of the credit derived from it.
  • That this circumstance has been reflected in the Record Book required for this Tax.
  • That the recipient of the operation acts under company or professional conditions, or, in another case, that the taxable base of said operation exceeds 300 euros, VAT excluded.
  • That the tax payer urged his collection through judicial claim to the debtor or through the notarial requirement, even in the case of credits guaranteed by public Entities.
  • That the Tax Agency receives communication during the period of one month starting from the data of the dispatch of the amendment invoice (art. 24 2.2 º of Royal Decree 1642/1992, of December 29th, through which VAT Regulation was approved).

Before the reform of the VAT Law, which entered into force on December 28th, 2012, the majority of the doctrine (Directorate General for Tax) and case-law, indicated that invoices could not be amended once the period provided in article 21.1.5º of Law 22/2003 on Insolvency Law had passed, that is to say, that the two abovementioned proceedings were not alternatives, but if the debtor had been declared insolvent, the creditor that tried to amend invoices had to do it through article 80.3, VAT Law.

However, it was possible to try to sustain that the two proceeding were in fact alternatives. Thus, we found the doctrinal perspective of the Central Economic Administrative Court (TEAC in Spanish – Resolution 00/2471/201, September 20th, 2012), in which it was indicated that the criteria of the Directorate General for Tax was not completely shared. In this way, the TEAC anticipated that, in its opinion, there was no incompatibility between the cases of the VAT Law as was deduced from what was stated in article 80.4 that “the taxable base may also be reduced (…)”. There is no incompatibility derived from what is in the Law, although in section Three the specific case is detailed of a creditors meeting to provide the creditors of an insolvent company with the modification without having to wait for the longest periods of section 4 to pass, and with less strict requirements, no-one prevents these creditors from using section 4, if they fulfil requirements of said section.

In order to clarify and mark out the possible cases that support the modification of the taxable base in cases of creditors meetings, the mentioned reform of December 28th of last year, has included a new paragraph in article 80 of the VAT Law (Art 80.5.3ª) which literally states that: “the modification of the taxable base may not happen according to section four of article 80 of this Law, after the order of declaration of insolvency for creditors corresponding to the fees accrued from operations whose accrual is produced before said order”.

Consequently, with this modification, it has been made clear that, from the date in which it enters into force (December 28th, 2012) the creditor will only be able to amend invoices submitted to a insolvent debtor before the declaration of insolvency, through the proceeding provided in article 80.3 of the VAT Law. But, at the same time, this modification of the Law could support that, before their entry into force, the abovementioned proceedings were alternatives, that is to say, that if the creditor had not made use of the procedure of article 80.3 of the VAT Law, he could later have recourse to the proceeding of 80.4 of the VAT Law.