Back to index
V2971-16 27 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

Input VAT may be deductible even if documentation was not provided at the time, provided the right has not expired

A civil society company inquired whether it could deduct VAT that it failed to justify during an administrative audit. The DGT ruled that this is possible if legal requirements are met and the four-year limitation period has not elapsed.

The question raised

Possibility of deducting the VAT incurred within the four-year period, in order to proceed with the deduction of the tax incurred.

The DGT's ruling

The right to deduction may be exercised in the tax return for the period in which the amounts were incurred or in subsequent periods, provided that the four-year period since the inception of the right has not elapsed. To this end, it is necessary to comply with the subjective, objective, and formal requirements, including possession of the supporting document for the deduction.

Book your free first meeting