This has been concluded by the Supreme Court in its recent judgment no. 236/2023, of February 23, ECLI:ES:TS:2023:648.
Based on its jurisprudential doctrine regarding tax options, the Chamber considers that the exercise of the right to deduct supported VAT amounts is a right of the taxpayer, and not a tax option of article 119.3 of the LGT . In his opinion, it does not meet the fundamental elements to delimit the tax options, since, in essence, it does not imply that the tax law grants an alternative of choice between different and exclusive tax legal regimes.
Source: iberley.es
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