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V1348-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Expenses from previous years may be deducted in the current period if taxation is not reduced and the right has not expired

A taxpayer under the direct estimation regime asks whether expenses from previous years, omitted by error, can be deducted in 2022. The DGT rules that this is possible provided it does not result in lower taxation than would have otherwise applied and the Administration's right to claim has not expired.

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2023-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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