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Expiration 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

Settled doctrine High confidence 14 rulings · 2016–2024

Current position

The right to deduct amounts incurred may be exercised as long as the four-year expiration period from the birth of the right has not elapsed. To this end, it is necessary to possess the legal supporting documents, such as the original invoice, and to comply with the requirements of the IVA (Value Added Tax) Law. In the event of inspection proceedings, the amounts must be duly recorded in the accounting books.

The DGT's position remains constant regarding the application of the four-year expiration period for the exercise of the right to deduction. The rulings confirm the need to possess supporting documentation and compliance with legal requirements. No changes are observed in the interpretation of the period or the substantive requirements throughout the sequence.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V0581-23 10 Mar 2023

Cannot extend four-year period to compensate pandemic-related losses

SG de Impuestos sobre la Renta de las Personas Físicas
compensación de pérdidasganancias patrimonialescomunidad de bienesatribución de rentasplazo de caducidad LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 48
Affects CompanyExpat · Non-residentIndividual
V5125-16 28 Nov 2016

Input VAT can be deducted if the right has not expired

SG de Impuestos sobre el Consumo
derecho a la deduccióncuotas soportadasplazo de caducidaddocumento justificativodeclaración-liquidación LIVA — Ley 37/1992 del IVA art. 97LIVA — Ley 37/1992 del IVA art. 99
Affects CompanyExpat · Non-residentIndividual

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