The TEAC, in its resolution dated March 22, 2022 , based on the jurisprudence of the Supreme Court (among others, the judgment of 6/7/2021), has confirmed that the expiration of the right to compensate VAT after 4 years does not implies the definitive loss of that balance , but companies have four more years (counted from the expiration date) to request a VAT refund.
Source: audiconsultores-etlglobal.com
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