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V5424-26 ·30 July 2026 ·consulta-vinculante Medium impact
Tax

IVA deductions possible for eliminated quotas in final settlement if less than four years since due date

A hospitality professional asks whether IVA quotas eliminated in a final settlement after a review procedure can be deducted. The DGT replies that, in the absence of a real dispute, the right to deduction remains valid if less than four years have passed since the due date.

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2026-07-30PublishedPublished 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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