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V0597-15 ·17 February 2015 ·consulta-vinculante Medium impact
Tax

VAT deductions from previous years are possible even if invoices were not provided during a formal request

A taxpayer inquired whether they could deduct VAT amounts from 2010 that were excluded from a settlement because invoices were not submitted in time. The Directorate General for Taxes (DGT) ruled that this is possible, provided that accounting requirements are met and the legal statute of limitations has not expired.

In 6 key points

How it affects those involved

This ruling clarifies that the failure to provide supporting documentation during a specific tax request does not permanently forfeit the right to VAT deduction, provided the taxpayer can subsequently prove the expenditure and the claim is within the legal timeframe.

Lifecycle

2015-02-17PublishedPublished 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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