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The consultant asks when VAT deduction on inventory purchases can be claimed and how this affects their income tax. The DGT clarifies that the right to VAT arises upon receipt of the invoice, and for income tax purposes, the deductible expense is the consumption of inventory, not the purchase itself.
Cuestión planteada 1. Determinar en qué momento son deducibles las cuotas del IVA soportado en las compras de existencias.
El derecho a la deducción del IVA nace cuando se devengan las cuotas y se entienden soportadas al recibir la factura o documentos justificativos. Este derecho puede ejercitarse en el periodo de liquidación correspondiente o en los sucesivos, sin superar un plazo de cuatro años. En el IRPF, el rendimiento neto se determina según las normas del Impuesto sobre Sociedades, donde el gasto deducible es el consumo de existencias reflejado en la cuenta de pérdidas y ganancias.
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