El derecho a la deducción del IVA soportadouna revisión de los requisitos necesarios para su ejercicio en aras de flexibilizar las relaciones entre el sujeto pasivo y la administración tributaria

Abstract

The right to deduction in the tax quota generated by the taxpayer of the quota he has borne is one of the pillars on which the Value Added Tax (VAT) is based and the fundamental nucleus of application of this Tax destined to Ensure their neutrality in the performance of economic agents. This right initially has a simple character since, although it is only applicable to employers and professionals who have started their habitual activity, which can be deducted the quotas that have previously borne to the extent that the goods and services purchased are used for The realization of new supplies of goods and services, the exercise of this right can be complicated in situations and for very different reasons, in particular with respect to the requirements for its exercise, which causes the need for its revision for the sake of To make relations between the taxable person and the Tax Administration more flexible.