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A Temporary Joint Venture (UTE) inquired whether it could request a refund of VAT amounts that were previously denied during an audit and subsequently omitted from its tax returns. The Directorate General of Taxes (DGT) ruled that since the right to deduction was not exercised within the legal timeframe, no right to a refund arises.
Cuestión planteada Si podría solicitarse la devolución de dichas cuotas del Impuesto sobre el Valor Añadido.
El derecho a la deducción caduca si no se ejerce en los plazos de la Ley 37/1992. Aunque la jurisprudencia permite solicitar la devolución de excesos no compensados tras cuatro años para evitar un enriquecimiento injusto, esto requiere que el derecho a deducir se haya ejercitado previamente en la declaración-liquidación oportuna. Si el sujeto pasivo no incluye las cuotas en sus autoliquidaciones dentro del plazo, no nace el derecho a la devolución.
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