Decision of the Administrative Court on the inadmissibility of the increase of the input VAT quotas through a writ asking for the rectification of VAT returns


After the submission of several VAT returns, a Company submitted writs asking for the rectification of such VAT returns, trying to increase the input VAT declared in said VAT returns, as well as claiming the delay interest as a consequence of the sums that the Company thought were unduly paid.

The Court solved this issue in accordance with Article 119.3 of General Tax Law number 58/203 and on Article 99.Three of Law 37/1992 of VAT, which mention the following:

Art. 119.3 General Tax Law

“The options under tax regulations are due to exercise, apply or waive the filing of a statement cannot be rectified after that time, unless the amendment is filed within the statutory filing period.”

Art 99.Three VAT Law

“The right to deduct shall be exercised only in the VAT return relating to the accounting period in which the holder has incurred deductible quotas or successive, provided that the period of four years had not elapsed from the date of birth of that right”.

Accordingly, the court finds that while exercising the deduction of input VAT can be made in the tax period in which the same are supported or in the following ones (within 4 year term), once exercised that option by filing the corresponding VAT return, said VAT return cannot be rectified after unless that was done within the legal deadline for its submission.

In this regard, the Court dismissed the writs asking for rectifications of VAT returns made by the Company and confirms that during periods mentioned the Company did not pay any unduly payments.

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