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A French company inquired whether it could deduct or claim a refund for input VAT incurred on office leases in periods prior to a regulatory change. The DGT ruled that this right may be exercised through the general procedure under Article 115, provided the limitation period has not expired.
Question posed: Clarification of the binding ruling of February 14, 2023, inquiry V0244-23, regarding whether the inquirer is entitled to deduct and request the refund/offset of amounts incurred from the leasing of the property in fiscal years prior to the regulatory change introduced by Law 31/2022, of December 23, via the procedure of Article 115 of the Tax Act, insofar as the right to deduction has not prescribed.
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