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The taxpayer asks whether they can deduct VAT amounts for which the invoices were not provided during a previous audit. The DGT rules that this is possible if the four-year statutory limitation period has not expired and the proper regulatory invoice is available.
Cuestión planteada Posibilidad de deducir las cuotas soportadas documentadas en las referidas facturas dentro del plazo de cuatro años previsto legalmente para proceder al ejercicio del derecho a la deducción del Impuesto soportado.
El derecho a la deducción puede ejercitarse en el periodo en que se soportan las cuotas o en los sucesivos, siempre que no hayan transcurrido cuatro años desde el nacimiento del derecho. Para ello, es imprescindible estar en posesión de una factura que reúna todos los requisitos legales. Si hubo actuación inspectora, las cuotas debidamente contabilizadas son deducibles, mientras que las no contabilizadas lo serán en el periodo de su contabilización, siempre dentro del plazo de cuatro años.
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