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A company that ceased operations in 2014 has inquired whether it can deduct VAT from a 2019 legal invoice related to an appeal filed while it was still active. The DGT has ruled that this is permissible provided the expenses are directly related to the business activity and four years have not elapsed since the right to deduction arose.
Question raised: Deduction and request for refund of Value Added Tax amounts incurred following the cessation of activity.
La condición de empresario no se pierde automáticamente por el cese, ya que se mantiene mientras se realice la liquidación del patrimonio empresarial. Los gastos incurridos tras el cese son deducibles si existe una relación directa e inmediata con la actividad previa, no ha transcurrido el plazo de cuatro años y no hay intención fraudulenta. El sujeto pasivo podrá solicitar la devolución del saldo a su favor mediante la declaración-liquidación correspondiente.
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