El nacimiento del derecho a deducir el IVA soportado con independencia de la posesión de la factura: Sentencia del Tribunal General de 11 de febrero de 2026, T-689/24

Abstract

The right to deduct VAT is a fundamental pillar to guarantee its neutrality, which is why the CJEU analyses whether it is contrary to this principle and other provisions of the VAT Directive to refuse the deduction when the invoice is obtained in a period after the one in which the goods and services were purchased. The CJEU concludes that the right to deduct VAT arises regardless of the possession of the invoice, so the exercise of this right cannot be denied, especially if it is held when filing the tax return.