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V2629-14 7 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · derecho a la deducción

VAT invoices received in a later year can be deducted if conditions met

The consultant asks whether invoices received in March 2013 but issued in 2012 can be deducted from IRPF and VAT. The DGT refers to a previous IRPF query and clarifies that for VAT, deduction is possible if the conditions for receipt, registration and time limit are met.

The question raised

Whether, once the 2012 fiscal year has ended, invoices received in March 2013 may be subject to deduction for Personal Income Tax (IRPF) and VAT purposes.

The DGT's ruling

The right to VAT deduction is exercised in the tax return of the period in which the amounts are incurred or in subsequent periods, provided that four years have not elapsed since the right arose. To this end, invoices must be received, recorded in the register of received invoices, and accounted for before the deadline for filing the tax return in which the deduction is decided.

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