Is it possible to rectify the self-assessment after the filing deadline?

It has been announced that the Administration will decide to increase the amount of import VAT declared by an entity in 2008 and 2009.

Without forgetting that the TEAC (Central Economic-Administrative Court) must first submit a request for self-assessment rectifications. In order to include as deductible input VAT the VAT instalments settled for imports.

Likewise, the LIVA (VAT Law) will determine in which cases the right to decide or the amount of the deduction is pending administrative or jurisdictional resolution.

It should be borne in mind that this period of expiry of the right to deduct ends four years after the resolution or judgement resolving the dispute has become final.

Consequently, considering that the inclusion of input VAT payments cannot be made in the period that the taxpayer considers appropriate, but rather in the period in which the right to deduct is exercised, the application submitted in 2012 for the rectification of self-assessments corresponding to 2008 and 2009 should not be upheld.

If you have any doubts regarding this issue, please do not hesitate to contact us, by telephone to Carles Monfort Codina or by e-mail to cmc@btsasociados.com, we will be delighted to help you.