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Deprecated: WPML_Translation_Element::__construct(): Implicitly marking parameter $wpml_cache as nullable is deprecated, the explicit nullable type must be used instead in /app/wp-content/plugins/sitepress-multilingual-cms/classes/translations/class-wpml-translation-element.php on line 27
Dies a quo del plazo de prescripción de la obligación de rectificar cuotas de IVA repercutidas y del derecho de la Administración a liquidar - Despacho de abogados Gómez-Acebo & Pombo
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Dies a quo del plazo de prescripción de la obligación de rectificar cuotas de IVA repercutidas y del derecho de la Administración a liquidar

icon 17 de julio, 2024

Para el TEAC, toda rectificación de la repercusión debe verificarse en el plazo de cuatro años desde la fecha de devengo del IVA. Las actuaciones inspectoras interrumpen dicho plazo sólo si se inician dentro del plazo de cuatro años primigenio para efectuar la rectificación.

Autor/es

Rocío Arias – Counsel

Adrián Boix – Asociado Sénior

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