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A notary inquired whether it was possible to recover VAT from a debt dating back to 2000 and to deduct the insolvency provision for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that the VAT cannot be recovered as the legal deadlines have expired. Furthermore, the IRPF deduction will depend on when the expense should have been recorded, warning that if the tax year is statute-barred, the deduction will not be permitted.
This ruling reinforces the strict adherence to statutory deadlines for VAT recovery and clarifies the temporal rules for deducting bad debt provisions in personal income tax.
The tax team reviews your specific situation.
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