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A company inquired about recovering an offsettable balance from 2008 that was not applied in subsequent periods and was subsequently reduced following an AEAT audit. The DGT ruled that even if the right to offset has expired, the right to a refund of the amounts borne must be guaranteed to uphold the principle of neutrality.
Cuestión planteada Solicita conocer la forma en que la entidad puede obtener la devolución del saldo determinado por la AEAT y que a la fecha de la consulta no ha sido consignado en ninguna autoliquidación.
El derecho a la deducción y a la compensación son potestativos y requieren su reflejo en las autoliquidaciones. Si el plazo para compensar saldos en periodos sucesivos ha caducado, el sujeto pasivo puede optar por la devolución del exceso de cuota no deducido. Los requisitos formales de la normativa nacional no pueden impedir la devolución de cuotas efectivamente soportadas cuando la compensación no ha sido posible.
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