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V1008-25 ·12 June 2025 ·consulta-vinculante Low impact
Tax

Entities joining a VAT group can compensate prior period quotas in Form 322

A dominant entity inquired whether a dependent entity could include compensable quotas from prior periods in its individual declaration. The DGT confirms this is possible via Form 322.

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2025-06-12PublishedPublished 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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