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V1128-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

Input VAT can be deducted provided the right to deduction has not expired

A company inquired whether it could deduct 2012 invoices that were not submitted to the Tax Administration following a formal request. The DGT ruled that this is possible if legal requirements are met and the statutory limitation period has not elapsed.

In 6 key points

How it affects those involved

This ruling clarifies that the failure to respond to a specific request does not automatically extinguish the right to deduct input VAT, provided the right has not expired under general tax law.

Lifecycle

2016-03-21PublishedPublished 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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