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The taxpayer inquired whether VAT amounts not included in a provisional return, due to the failure to provide invoices following a formal request, could be deducted. The Directorate General for Taxes (DGT) ruled that such deductions are permissible provided that accounting requirements are satisfied and the statutory limitation period has not expired.
Cuestión planteada Posibilidad de deducir dichas cuotas en otros ejercicios.
Las cuotas soportadas que no fueron consideradas por la Administración al no aportar las facturas en plazo pueden deducirse dentro del plazo de cuatro años establecido en el artículo 99.3 de la Ley del IVA. Para ello, deben cumplirse los requisitos de contabilización y demás exigencias legales. Las cuotas no contabilizadas serán deducibles en la declaración-liquidación del periodo correspondiente a su contabilización o en las de los siguientes.
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