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V0688-23 ·22 March 2023 ·consulta-vinculante Medium impact
Tax

Right to deduct input VAT under Article 115 of the VAT Act may be exercised under certain conditions

A French company inquired whether it could deduct or claim a refund for input VAT incurred on office leases in periods prior to a regulatory change. The DGT ruled that this right may be exercised through the general procedure under Article 115, provided the limitation period has not expired.

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2023-03-22PublishedPublished 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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