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A real estate company has enquired whether it can deduct VAT amounts from acquisitions linked to transactions whose accrual has already expired. The DGT has ruled that the right to deduction may be exercised provided that formal requirements are met and the four-year limitation period has not elapsed.
Cuestión planteada Deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportado en la adquisición de bienes y servicios afectas a su actividad.
El derecho a la deducción nace cuando se devengan las cuotas y se entiende soportado al recibir la factura con los requisitos legales. El ejercicio de este derecho puede realizarse en el periodo en que se soportan las cuotas o en los sucesivos, siempre que no hayan transcurrido cuatro años desde el nacimiento del derecho. La deducibilidad no depende del plazo para repercutir el impuesto en las operaciones vinculadas ni de la prescripción de la obligación de ingresar dichas cuotas.
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