- The Supreme Court ruled that VAT regularization for investment goods cannot be applied retroactively to alter final decisions based on subjective simulation, even after a subsequent change in company ownership.
- Regularization cannot be used to correct the effects of a previously declared simulated transaction, especially when the applicant was not the real taxpayer at the time of the original deduction.
- The principle of VAT neutrality does not require allowing deductions when a simulation has been previously established.
- Only the real taxpayer at the time of the initial deduction can request regularization; an apparent or intermediary entity cannot.
- The case involved a company acting as an intermediary to deduct VAT on a building for a school, but the real owner was exempt from VAT, and later changes in ownership did not alter the original tax treatment.
Source: allyon-etl.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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