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V2815-19 14 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

The right to VAT deduction is exercised in the period in which the invoice is received

An individual who carried out works on their commercial premises enquired whether they could deduct VAT in the quarter the works were executed, given that the invoices were received the following year. The DGT ruled that the right to deduction is exercised when the invoice or supporting document is received.

The question raised

Cuestión planteada Si las cuotas soportadas del Impuesto sobre el Valor Añadido derivadas de dichas obras eran deducibles en el cuarto trimestre de 2017. Contenido obligatorio de las facturas.

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