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A self-employed individual inquired whether VAT deductions can be applied in periods different from those in which the transactions accrued. The Directorate General for Taxes (DGT) ruled that this is possible, provided that formal requirements are met and the statute of limitations has not expired.
Cuestión planteada Posibilidad de practicar las deducciones de cuotas soportadas del Impuesto sobre el Valor Añadido en declaraciones- liquidaciones posteriores a aquellos períodos en los que se devengaron las operaciones.
El derecho a la deducción nace cuando se devengan las cuotas deducibles. Este derecho puede ejercitarse en la declaración-liquidación del periodo en que se soportaron las cuotas o en los sucesivos, siempre que no hayan transcurrido cuatro años desde el nacimiento del derecho. Las cuotas se entienden soportadas cuando se recibe la factura o documento justificativo que cumpla los requisitos legales.
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