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A taxpayer inquired whether VAT on an import could be deducted after their request for rectification was declared inadmissible on the grounds that the goods were a reimport. The DGT ruled that deduction is possible provided the general requirements for the right to deduction are met.
Cuestión planteada Si, ante la inadmisión de la solicitud de rectificación de la declaración presentada, la consultante puede deducir la cuota del Impuesto sobre el Valor Añadido a la importación liquidada inicialmente.
La consultante podrá deducir las cuotas devengadas por la importación de las mercancías siempre que sus operaciones sean generadoras del derecho a la deducción. Para ello, debe cumplir los restantes requisitos y limitaciones previstos en la Ley del Impuesto, como la afectación directa y exclusiva a la actividad empresarial o profesional y la posesión del documento justificativo de la liquidación.
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