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A taxpayer inquired about the timeframe and declaration process for deducting exchange or corrective invoices managed on behalf of clients. The Directorate-General for Taxes (DGT) ruled that the right to deduction may be exercised provided that four years have not elapsed since the tax accrual.
Cuestión planteada Plazo máximo para deducir, por parte de los clientes de la consultante, las facturas canjeadas o rectificadas en cuya obtención ha intervenido la consultante, y declaración-liquidación en la que puede ejercitarse el derecho a la deducción.
Los clientes pueden deducir las cuotas de facturas de canje o rectificativas siempre que no haya caducado el derecho por el transcurso de cuatro años desde el devengo del impuesto. La deducción debe consignarse en la declaración-liquidación correspondiente al periodo en que se ejerce el derecho, teniendo como límite máximo la declaración del periodo en que se cumplen los cuatro años desde el devengo. Para ello, es necesario poseer la factura completa o la rectificativa que cumpla los requisitos legales.
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