{"id":884,"date":"2026-02-22T13:02:18","date_gmt":"2026-02-22T13:02:18","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=884"},"modified":"2026-03-09T12:44:38","modified_gmt":"2026-03-09T12:44:38","slug":"he-cobrado-el-iva-de-un-moroso-despues-de-haberlo-recuperado-de-hacienda-que-hago","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/he-cobrado-el-iva-de-un-moroso-despues-de-haberlo-recuperado-de-hacienda-que-hago\/","title":{"rendered":"He cobrado el IVA de un moroso despu\u00e9s de haberlo recuperado de Hacienda \u00bfqu\u00e9 hago?"},"content":{"rendered":"<p>Es sabido que, cumpliendo determinados requisitos, es posible recuperar el\u00a0IVA\u00a0impagado por clientes\u00a0morosos.<\/p>\n<p>Pero, \u00bfqu\u00e9 ocurre si, una vez recuperado el\u00a0IVA\u00a0de Hacienda, se llega a un acuerdo con el cliente, se desiste del\u00a0<strong><a href=\"https:\/\/www.danielgimenezmartinez.com\/es-necesario-reclamar-judicialmente-para-deducirse-los-morosos\/\" target=\"_blank\" rel=\"noopener noreferrer\">procedimiento judicial iniciado<\/a><\/strong>\u00a0y se cobra una parte del importe ?<\/p>\n<p>Pues bien, en ese caso, debe volver a emitirse una nueva factura rectificativa, volviendo a repercutir la cuota cobrada.<\/p>\n<p>Pues bien, antes de cerrar un acuerdo con el cliente, debe tenerse en cuenta que, si en lugar de desistir de la demanda, se concluyese el procedimiento mediante un acuerdo transaccional, no deber\u00eda emitirse factura rectificativa y, por tanto, no deber\u00eda ingresarse el IVA en Hacienda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Es sabido que, cumpliendo determinados requisitos, es posible recuperar el\u00a0IVA\u00a0impagado por clientes\u00a0morosos. Pero, \u00bfqu\u00e9 ocurre si, una vez recuperado el\u00a0IVA\u00a0de Hacienda, se llega a un acuerdo con el cliente, se desiste del\u00a0procedimiento judicial iniciado\u00a0y se cobra una parte del importe ? Pues bien, en ese caso, debe volver a emitirse una nueva factura rectificativa, volviendo [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":885,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>He cobrado el IVA de un moroso despu\u00e9s de haberlo recuperado de Hacienda \u00bfqu\u00e9 hago?<\/title>\n<meta name=\"description\" content=\"Es sabido que, cumpliendo determinados requisitos, es posible recuperar el\u00a0IVA\u00a0impagado por clientes\u00a0morosos. 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