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Input Tax: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2023

Current position

In the case of imports, the taxable person may opt for the payment deferral scheme if they meet the regulatory requirements. When applying the deferral, the tax amount must be entered in box 77 of Form 303, being simultaneously recorded as output IVA and input IVA. For the deduction of input tax in other contexts, it is required that the acquisitions are intended for transactions subject to or exempt from tax, complying with the invoicing requirements.

The DGT's position on input tax remains stable regarding the general requirements for deduction. The evolution is observed in the technical precision regarding the treatment of import IVA, moving from the definition of the moment the right arises to the integration of the deferral scheme into the tax return.

Turning points

29 June 2017 V1682-17

Defines the arising of the right to deduct import tax when import duties are accrued according to customs regulations.
7 February 2023 V0164-23

Specifies that, under the deferral scheme, the tax amount is recorded as both output IVA and input IVA in box 77 of Form 303.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9

V0164-23 7 Feb 2023

Possible deferment of VAT payment on imports under Regulation article 74

SG de Impuestos sobre el Consumo

importación de bienessujeto pasivodiferimiento de pagocuota soportadacuota devengada LIVA — Ley 37/1992 del IVA art. 17LIVA — Ley 37/1992 del IVA art. 18

Affects CompanyExpat · Non-residentIndividual

V1492-22 22 Jun 2022

Import VAT may be deferred in Form 303 if the deferral scheme is elected

SG de Impuestos sobre el Consumo

importación de bienesrégimen de diferimientocuota soportadadeducciónmodelo 303 LIVA — Ley 37/1992 del IVA art. 92LIVA — Ley 37/1992 del IVA art. 94

Affects CompanyExpat · Non-residentIndividual

V2527-21 8 Oct 2021

Standard VAT regime applies to the total consideration for the sale of new watches

SG de Impuestos sobre el Consumo

régimen generalbase imponibletipo impositivoderecho a la deduccióncuota soportada LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2

Affects CompanyExpat · Non-residentIndividual

V0054-19 4 Jan 2019

Non-profit associations may be subject to VAT on services provided to members and third parties

SG de Impuestos sobre el Consumo

empresarioexencióncuota soportadaprestación de serviciosprorrata LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno

Affects CompanyExpat · Non-residentIndividual

V1349-18 23 May 2018

VAT incurred voluntarily may be deductible even if the charge is extemporaneous

SG de Impuestos sobre el Consumo

repercusión extemporáneaderecho a la deduccióncuota soportadadevengosocio LIVA — Ley 37/1992 del IVA art. 88.1LIVA — Ley 37/1992 del IVA art. 88.4

Affects CompanyExpat · Non-residentIndividual

V2293-17 8 Sept 2017

Simplified invoices are insufficient for VAT deduction if the recipient is a business owner requiring a breakdown of the tax amount

SG de Impuestos sobre el Consumo

régimen simplificadoderecho a la deducciónfactura simplificadafactura completacuota soportada LIVA — Ley 37/1992 del IVA art. 97.UnoLIVA — Ley 37/1992 del IVA art. 123.Uno.A

Affects CompanyExpat · Non-residentIndividual

V2012-17 26 Jul 2017

Simplified VAT scheme applicable to livestock product processing activities

SG de Impuestos sobre el Consumo

régimen simplificadocuota devengadacuota soportadaprocesos de transformaciónproductos naturales LIVA — Ley 37/1992 del IVA art. 122LIVA — Ley 37/1992 del IVA art. 123

Affects CompanyExpat · Non-residentIndividual

V1682-17 29 Jun 2017

Import VAT may be deducted in the same period it is recorded or in subsequent periods

SG de Impuestos sobre el Consumo

importación de bienesderecho a la deduccióncuota soportadaperiodo de liquidacióndevengo LIVA — Ley 37/1992 del IVA art. 167.DosLIVA — Ley 37/1992 del IVA art. 77.Uno

Affects CompanyExpat · Non-residentIndividual

V2719-14 10 Oct 2014

All acquisitions from cash basis suppliers must be reported in Form 303, regardless of deductibility

SG de Impuestos sobre el Consumo

régimen especial del criterio de cajamodelo 303cuota soportadabase imponiblededucción LIVA — Ley 37/1992 del IVA art. 163 quinquiesdeciesRIVA — RD 1624/1992, Reglamento del IVA art. 61 decies

Affects CompanyExpat · Non-residentIndividual

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