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A temporary joint venture (UTE) enquired whether it could recover input VAT from the 2013-2015 period that had remained unoffset after four years. The Directorate General for Taxes (DGT) ruled that while the right to offset expires, the right to a refund of the unoffset excess does not.
Cuestión planteada Devolución del Impuesto sobre el Valor Añadido soportado cuando han transcurrido cuatro años sin poder practicar la compensación.
Transcurridos cuatro años sin haber podido compensar el exceso de cuotas soportadas sobre las devengadas, el sujeto pasivo puede solicitar la devolución de dicho saldo. Este derecho a la devolución debe ejercitarse dentro del plazo de prescripción señalado por la Ley General Tributaria. Para ello, es necesario haber ejercitado previamente el derecho a deducir las cuotas en la declaración-liquidación oportuna y cumplir los requisitos de los artículos 92 a 115 de la Ley 37/1992.
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