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V0819-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

VAT repayment right expires one year after incurrence

A municipality asks whether it must pay VAT on a delayed cleaning invoice and which rate to apply. The DGT responds that the right to charge VAT expires one year after incurrence, and the applicable rate is that in force at the time the service was provided.

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2015-03-13PublishedPublished 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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