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A company in liquidation has enquired whether it may deduct VAT amounts that were previously denied following an inspection. The DGT has ruled that this is possible, provided the four-year limitation period has not expired and accounting rules are observed.
Cuestión planteada Si puede declarar dichas cuotas deducibles del Impuesto sobre el Valor Añadido actualmente, que se encuentra sin actividad y en liquidación.
El derecho a la deducción puede ejercitarse en la declaración del periodo en que se soportaron las cuotas o en los sucesivos, sin que transcurran cuatro años desde el nacimiento del derecho. El plazo de cuatro años se interrumpe desde la notificación del inicio de la actuación inspectora hasta que la resolución de la reclamación sea firme. La entidad podrá deducir las cuotas siempre que no haya vencido dicho plazo y se cumplan los requisitos de la Ley 37/1992.
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