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V1441-26 ·9 June 2026 ·consulta-vinculante Medium impact
Tax

The right to VAT deduction arises at the time of accrual and may be exercised in subsequent periods in accordance with legal requirements

The tax authority confirms that the right to deduct IVA arises with the devengo, but deduction can be claimed in subsequent periods up to four years later.

In 6 key points

How it affects those involved

Taxpayers can claim IVA deductions in periods after the devengo, up to four years later, provided the deduction right originated with the devengo.

Lifecycle

2026-06-09PublishedPublished 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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