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A company inquired whether it was required to repay VAT amounts previously refunded before its dissolution due to lack of viability. The DGT ruled that there is no obligation to repay if the deduction requirements were met at the time and the activity subsequently ceases.
Cuestión planteada Si ante la disolución de la sociedad, procedería el reintegro de las cuotas del Impuesto sobre el Valor Añadido que fueron objeto de devolución.
Las cuotas soportadas por adquisiciones destinadas a una actividad empresarial son deducibles si se cumple la intención de destinarlas a dicha actividad. Una vez nacido el derecho, este persiste aunque la actividad no resulte en operaciones sujetas al impuesto. Por tanto, las cuotas deducidas o devueltas no deben reintegrarse cuando el sujeto pasivo cese en el desempeño de su actividad. El cese efectivo no se produce hasta que se liquida el patrimonio empresarial y se enajenan los bienes del activo.
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