- Regularization of improperly claimed deductions. Requirements for applying the regularization of deductions for investment goods.
- The regularization procedure for deductions for investment goods cannot be applied if there was no initial right to the deduction.
- Deductions must be regularized at the time of acquisition of goods and services, taking into account their foreseeable use and the right to deduction.
- Criteria related to RG 00-03393-2013 (22-09-2015)
- Criteria not reiterated and not binding as per article 239 LGT.
- Normative references: Law 37/1992 Value Added Tax (VAT)
- Concepts: Investment goods, Deductions, Value Added Tax (VAT), Rectification, Regularization
Source: serviciostelematicosext.hacienda.gob.es
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.
