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A company inquired whether it could claim a VAT refund for previous financial years following the issuance of corrective invoices after ceasing its business activities. The Directorate-General for Taxes (DGT) ruled that the cessation of activity does not automatically remove the status of taxable person for the purpose of deducting tax amounts directly related to the previous activity.
Cuestión planteada Forma de solicitar la deducción y devolución del Impuesto.
No se pierde la condición de sujeto pasivo por el mero cese en la actividad si se incurre en gastos directamente relacionados con la misma. En este caso, la consultante puede deducir las cuotas soportadas por facturas rectificativas de sus proveedores. Para ello, debe presentar la declaración correspondiente (modelo 303) e instar la devolución según la Ley 37/1992.
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