Skip to content
V0604-22 ·22 March 2022 ·consulta-vinculante Medium impact
Tax

Refund of unoffset VAT can be requested after the four-year period has elapsed

A temporary joint venture (UTE) enquired whether it could recover input VAT from the 2013-2015 period that had remained unoffset after four years. The Directorate General for Taxes (DGT) ruled that while the right to offset expires, the right to a refund of the unoffset excess does not.

In 6 key points

Lifecycle

2022-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact