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V1147-22 ·23 May 2022 ·consulta-vinculante Medium impact
Tax

Input VAT may be deducted provided four years have not elapsed since the right to deduction arose

A real estate company has enquired whether it can deduct VAT amounts from acquisitions linked to transactions whose accrual has already expired. The DGT has ruled that the right to deduction may be exercised provided that formal requirements are met and the four-year limitation period has not elapsed.

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2022-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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