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V0819-15 13 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · devengo

VAT repayment right expires one year after incurrence

A municipality asks whether it must pay VAT on a delayed cleaning invoice and which rate to apply. The DGT responds that the right to charge VAT expires one year after incurrence, and the applicable rate is that in force at the time the service was provided.

The question raised

1.) Whether the consulting City Council must bear the Value Added Tax charged in the invoice received and, if applicable, at which tax rate.

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