Skip to content
Back to index
V1349-18 23 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · repercusión extemporánea

VAT incurred voluntarily may be deductible even if the charge is extemporaneous

A partner of a liquidated company received a plot of land without the VAT being charged to her. The inquiry asks whether, following an inspection, this tax incurred late may be deducted.

The question raised

Question raised: Deductibility of the tax incurred for partners.

The DGT's ruling

The recipient may voluntarily accept the charge of the tax even if the taxable person has lost the right to charge it because one year has passed since the accrual. These voluntarily incurred amounts may be subject to deduction provided that the legal requirements are met and four years have not elapsed since the right arose.

Email
Contact