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V5473-26 ·13 August 2026 ·consulta-vinculante Medium impact
Tax

Input VAT may be deductible after cessation of activity if four years have not elapsed since accrual

A company inquired whether it could deduct VAT instalments after ceasing its activity and failing a tax audit due to a lack of supporting documentation. The DGT ruled that the cessation of activity does not automatically terminate taxable person status and that the right to deduction may be exercised provided that four years have not passed since the date of accrual.

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2026-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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