Exercise of the right to offset supported quotas and the possibility of modifying the amount of offset quotas outside the declaration period

The right to offset input VAT not deducted in previous periods is a taxpayer’s right, not an optional tax choice.
The exercise of this right can be done in the tax return of the following tax period and subsequent periods.
The offset amount can be modified within four years from the date of the tax return that generated the offset balance.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.