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A company enquired whether the VAT paid on an import could be deducted in the same period it is included in the tax return or in a later one. The DGT ruled that both options are possible, provided all legal requirements are met.
Cuestión planteada Si la cuota del impuesto satisfecha con ocasión de la importación puede ser objeto de deducción en el mismo período impositivo en el que se presenta la declaración-liquidación que incluye la cuota devengada o bien en un período posterior.
El derecho a deducir las cuotas de importación puede ejercitarse en la declaración-liquidación en la que se haya incluido la cuota devengada, o bien en cualquier declaración-liquidación de periodos siguientes. Para ello, no deben haber transcurrido cuatro años desde el nacimiento del derecho, que ocurre cuando se devengan los derechos de importación según la normativa aduanera. Se entiende soportada la cuota cuando el sujeto pasivo recibe el documento de liquidación practicada por la Administración.
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