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A hospitality professional asks whether IVA quotas eliminated in a final settlement after a review procedure can be deducted. The DGT replies that, in the absence of a real dispute, the right to deduction remains valid if less than four years have passed since the due date.
Cuestión planteada Se plantea si la consultante puede deducir las cuotas del Impuesto sobre el Valor Añadido deducidas en las autoliquidaciones del año 2023 y que fueron eliminadas mediante la liquidación firme de la Administración tributaria.
La eliminación de deducciones por falta de acreditación en una liquidación firme no afecta a la deducibilidad de las cuotas soportadas. El derecho a la deducción es un derecho y no una opción tributaria, por lo que puede ejercitarse en el periodo de devengo o en los sucesivos. El plazo de cuatro años para deducir se cuenta desde el nacimiento del derecho (el devengo), salvo que exista una controversia administrativa o judicial que suspenda el cómputo.
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