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V0472-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Unrecorded VAT amounts are deducted in the period they are recorded, not through rectification

A company in liquidation sought guidance on how to deduct VAT amounts that were denied during an inspection after they had been recorded in the accounts. The DGT clarifies that rectifying the tax return is not appropriate; instead, the amounts should be included in the tax return for the period in which they are recorded.

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2022-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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