Back to index
V0688-23 22 March 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

Right to deduct input VAT under Article 115 of the VAT Act may be exercised under certain conditions

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.

The question raised

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.

Book your free first meeting