Skip to content
V1059-15 ·7 April 2015 ·consulta-vinculante Medium impact
Tax

VAT amounts omitted from a provisional return may be deducted if accounting requirements are met

The taxpayer inquired whether VAT amounts not included in a provisional return, due to the failure to provide invoices following a formal request, could be deducted. The Directorate General for Taxes (DGT) ruled that such deductions are permissible provided that accounting requirements are satisfied and the statutory limitation period has not expired.

In 6 key points

How it affects those involved

This ruling clarifies that errors or omissions in provisional VAT returns can be rectified through subsequent deductions, provided the underlying accounting documentation is in order and the legal timeframe allows for such adjustments.

Lifecycle

2015-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact