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V2629-14 ·7 October 2014 ·consulta-vinculante Medium impact
Tax

VAT invoices received in a later year can be deducted if conditions met

The consultant asks whether invoices received in March 2013 but issued in 2012 can be deducted from IRPF and VAT. The DGT refers to a previous IRPF query and clarifies that for VAT, deduction is possible if the conditions for receipt, registration and time limit are met.

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2014-10-07PublishedPublished 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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