Skip to content
V1908-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Requirement of a monthly settlement period to exercise the VAT deferral option on imports

A company asks whether it can apply for the VAT deferral scheme on imports in November 2021, despite not having a monthly settlement period. The DGT rules that having a settlement period that coincides with the calendar month is an indispensable requirement to opt for this scheme.

In 5 key points

Lifecycle

2022-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact