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A company has enquired whether it can recover VAT from a 2008 invoice via a corrective return and whether the resulting expense can be deducted in 2013. The DGT has ruled that VAT rectification is not possible as the four-year statutory period has elapsed, and the expense is not deductible in 2013 because it pertains to a tax year that has already expired.
Cuestión planteada 1) Si la entidad consultante puede presentar una declaración rectificativa para proceder a la recuperación del IVA repercutido procedente de la factura nº 122 del año 2008, puesto que fue ingresado como IVA repercutido y no fue deducido en su día por la entidad C, además de haber sido pagado como consecuencia de la sentencia judicial de fecha 27 de mayo de 2013.
No cabe la rectificación del IVA repercutido cuando han transcurrido más de cuatro años desde la expedición de la factura. Respecto al Impuesto sobre Sociedades, aunque un error contable permita imputar un gasto en un ejercicio posterior, no será fiscalmente deducible si dicho gasto procede de un ejercicio prescrito, ya que esto supondría una tributación inferior a la que correspondería por las normas generales de imputación.
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