According to a court ruling from the High Court of Justice of Galicia, dated 06/03/2023, errors or delays in the Immediate Supply of Information (SII) system do not prevent the recovery of VAT when the substantial requirements for deduction are met. The court found that the requirement to use the SII system for accounting, while advantageous for VAT management, is a formal requirement that cannot override the principle of VAT neutrality.
Source: audiconsultores-etlglobal.com
Latest Posts in "Spain"
- Spain: Key VAT Compliance Deadlines for January and February 2026
- Spain Opens Temporary SII Exit Window After VERI*FACTU Mandate Delay to 2027
- Express Revocation of VAT Special Regime Renunciation Required; Tacit Revocation Not Permitted
- Spain Postpones Verifactu Ordinance to 2027, Grants Exceptional SII Opt-Out Until January 2026
- Spain Opens Special SII Exit Window After VERI*FACTU Deadline Postponement for Voluntary Participants
