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The applicant asks whether they can deduct VAT from a 2018 invoice after having paid it in 2022. The DGT rules that, as the right to deduction was not exercised within the legal time limits, the right has expired and a refund cannot be claimed.
Cuestión planteada Deducibilidad de la cuota del Impuesto sobre el Valor Añadido tras su abono.
El derecho a la deducción caduca cuando no se ejerce en los plazos del artículo 99 de la Ley 37/1992. Si el sujeto pasivo no consigna las cuotas soportadas en la declaración-liquidación correspondiente dentro del plazo de cuatro años, no se genera un derecho a la devolución. La doctrina sobre la no caducidad del derecho a la devolución solo aplica cuando el derecho a deducir ya se había ejercitado correctamente pero no se pudo compensar el exceso.
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