Doctrine by topic · DGT Observatory

Settlement Period: 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

Stable position High confidence 64 rulings · 2014–2026

Current position

The VAT settlement period is determined by the accrual of operations, except for special rules. The right to deduct amounts from credit notes may be exercised in the period of accrual or in subsequent periods, with a limit of four years. The voluntary option for the SII (Immediate Supply of Information) takes effect for the first settlement period following the tax census declaration.

The DGT's position remains stable regarding the nature of the settlement period and the right to deduction. Rulings have focused on specifying the application of registration obligations (SII) and the time limits for exercising deduction rights, without altering the basic accrual criterion.

Analysis based on 58 of 64 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2225-23 27 Jul 2023

Treatment of goods returns in VAT and IRPF retention obligations

SG de Impuestos sobre la Renta de las Personas Físicas
base imponiblerectificación de cuotasfactura rectificativadevengoretención a cuenta LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V3637-20 28 Dec 2020

Loss of shareholding in a subsidiary excludes it from the VAT group regime

SG de Impuestos sobre el Consumo
régimen especial de grupo de entidadesentidad dominanteentidad dependienteperiodo de liquidaciónparticipación mayoritaria LIVA — Ley 37/1992 del IVA art. 163 quinquiesLIVA — Ley 37/1992 del IVA art. 163 sexies
Affects CompanyExpat · Non-residentIndividual

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