- “Dies a quo” for calculating the expiration of the right to deduct is the moment the right is born
- Distinguish between the birth of the right to deduct and the exercise of that right
- Exercise of the right can only be done in the tax return for the period in which the deductible amounts were incurred or subsequent periods within four years of the birth of the right
- Tribunal Supremo ruling on this matter in a 2012 case
- Reiterates criteria from a 2015 case
- Reference to Article 99.3 of the Value Added Tax Law 37/1992
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.
