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The applicant asks whether it is possible to deduct 2013 invoices in 2015 that were not submitted due to an error during an audit. The DGT rules that this is permissible provided the four-year limitation period has not elapsed.
Cuestión planteada Posibilidad de deducir en 2015, las facturas no deducidas, por error, en 2013
El derecho a la deducción puede ejercitarse en la declaración-liquidación del periodo en que se soportaron las cuotas o en los sucesivos, siempre que no hayan transcurrido cuatro años desde el nacimiento del derecho. Para ello, es necesario poseer el documento justificativo que cumpla los requisitos legales. Si no se incluyeron las cuotas en su momento, se pueden deducir siempre que no haya operado la caducidad establecida en el artículo 100 de la Ley 37/1992.
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