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V2486-21 ·30 September 2021 ·consulta-vinculante Medium impact
Tax

VAT refunds cannot be claimed if the right to deduction was not exercised within the statutory period

A Temporary Joint Venture (UTE) inquired whether it could request a refund of VAT amounts that were previously denied during an audit and subsequently omitted from its tax returns. The Directorate General of Taxes (DGT) ruled that since the right to deduction was not exercised within the legal timeframe, no right to a refund arises.

In 6 key points

How it affects those involved

This ruling reinforces the strict adherence to statutory deadlines for VAT deductions, preventing taxpayers from claiming refunds for periods that have lapsed.

Lifecycle

2021-09-30PublishedPublished 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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