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A taxpayer asks from when they can offset VAT on property renovations and the time limit for claiming reimbursement. The DGT responds that VAT deduction on prior expenses is possible if intent to use them for economic activity is demonstrated, and the right expires after four years.
Question raised: To determine from which date the period for the offsetting of Value Added Tax installments begins to accrue and what the maximum period is to request a refund in the event that the aforementioned offsetting results in a credit in their favor.
The right to deduction arises when the installments accrue, provided that the intention to allocate them to a business activity is proven. The excess of installments incurred over those accrued may be offset in subsequent tax returns during a period of four years. If, after those four years, the excess has not been offset and no refund has been requested, the taxpayer may request a refund within the statute of limitations set by the General Tax Law.
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