La modificación de la base imponible del IVA por la declaración de concurso del deudor del sujeto pasivo: ¿Resultan compatibles los procedimientos del art. 80.Tres y 80.Cuatro del IVA con la modificación introducida por la Ley 16/2012, de 27 de Diciembre?

Abstract

The Public Estate is one of the most important creditors, not only for the quantity, in the different processes initiated along our country. The controversies arisen in the qualification of the credits between the Tributary Administration and the administrations compete, have been proved for the Supreme Court. Really, the jurisprudence of the Supreme Court has clarified in what concerns the formation of the passive mass and the classification of the credits, the tax law is subordinated to the mercantile regulation.

Nevertheless, the procedure to proceed to the modification of the tax base when the credit turns out to be irrecoverable continues being tributary. In this respect, two different procedures exist, that though they have the same purpose, the choice of one or other one, depends on the declaration of contest, though it was not excluding his compatibility in certain cases. The tributary Agency has pleaded for the incompatibility of both and this way one has supported for the administrative doctrine, up to the Resolution 00/2472/2010 of the TEAC, that it has seen reinforced by the modifications introduced by the Law 16/2012, 27 of December.