- The regularization process for deductions on investment goods is governed by articles 107 to 110 of the VAT Law
- This process cannot be used to regularize deductions if there was no initial right to the deduction according to the CJEU ruling on April 11, 2018, case C-532/16
- Deductions made in error must be corrected at the time of acquisition of goods and services by assessing their foreseeable use and the right to deduction
- This reaffirms the criterion from RG 00-04281-2021 dated November 22, 2023
- References include Ley 37/1992 on Value Added Tax (VAT)
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.
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