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V1039-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Four-year period to rectify VAT following a swap resolution begins when the judicial ruling becomes final

A query was raised regarding when the period to rectify output VAT begins in a land swap for future development when the developer enters insolvency proceedings. The DGT ruled that the four-year period starts when the judicial resolution annulling the transaction becomes final.

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2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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