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New guides on the latest Spanish tax and immigration developments.
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A company enquired whether the VAT paid on an import could be deducted in the same period it is included in the tax return or in a later one. The DGT ruled that both options are possible, provided all legal requirements are met.
This clarification provides certainty for businesses regarding the timing of VAT deductions on imports, confirming flexibility in tax reporting periods.
The tax team reviews your specific situation.
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