Skip to content
V0669-22 ·28 March 2022 ·consulta-vinculante Medium impact
Tax

VAT deductions may be claimed in tax returns subsequent to the accrual date, provided the right has not expired

A self-employed individual inquired whether VAT deductions can be applied in periods different from those in which the transactions accrued. The Directorate General for Taxes (DGT) ruled that this is possible, provided that formal requirements are met and the statute of limitations has not expired.

In 6 key points

How it affects those involved

This ruling clarifies the temporal flexibility for VAT deductions, confirming that taxpayers can rectify omissions in subsequent filings as long as the legal right to the deduction remains valid.

Lifecycle

2022-03-28PublishedPublished 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