La Directiva de IVA permite denegar el derecho a deducir el IVA indebidamente soportado, pero debe devolverlo al destinatario de la operación cuando a este le sea muy difícil recuperarlo del vendedor: STJUE de 13 de marzo de 2025, C-640/23

Abstract

According to the European Court of Justice, the principles of neutrality of VAT and effectiveness must be interpreted as not precluding national legislation or administrative practice which does not allow a taxable person to deduct an unduly paid VAT on a transaction not subject to VAT. However, those principles require that that taxable person may address his claim for a refund directly to the tax authorities where it is impossible or excessively difficult for him to obtain from the seller the refund of the VAT unduly paid.