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V0856-18 ·27 March 2018 ·consulta-vinculante Medium impact
Tax

VAT deductions are possible if invoices are available and the right has not expired

A company inquired whether it could deduct VAT on input tax following an audit procedure in which invoices were not provided. The DGT ruled that this is possible provided the tax periods have not expired and all legal requirements are met.

In 6 key points

How it affects those involved

Companies can recover VAT previously omitted during audits, provided they possess the necessary supporting documentation and are within the statutory limitation period.

Lifecycle

2018-03-27PublishedPublished 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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