Tax benefits

Cases of deduction

The deduction assumptions refer to the intra-community manufacture or acquisition of products subject to the tax and take into consideration the characteristics of the product or its destination.

Specifically, if you are an intra-Community purchaser, in the self-assessment corresponding to the settlement period in which the following circumstances occur, the tax paid on the intra-Community acquisition can be deducted when the products purchased:

• They are sent outside of Spanish territory.
• They are destroyed or become unsuitable for use prior to their first delivery or provision in Spanish territory.
• They are returned, after delivery or provision in Spanish territory, after reimbursement of the amount to the purchaser in Spanish territory.

On the other hand, if you are a manufacturer of products subject to tax, in the self-assessment corresponding to the settlement period in which the following circumstances occur, you can deduct the tax paid on delivery or provision in Spanish territory of the manufactured products when the products:

• They are returned for destruction or reincorporation into the manufacturing process, after delivery or provision in Spanish territory, subject to reimbursement of the amount to the purchaser in Spanish territory. 

In both cases, the deduction can be exercised in the self-assessment corresponding to the settlement period in which the circumstances that motivate it occur, reducing the fees accrued in said settlement period. If the amount of the deductions exceeds the amount of the contributions accrued in the settlement period, you can choose to:

• Offset the excess in subsequent self-assessments within four years from the end of the settlement period in which the excess occurred, or
• request a refund of the balance in your favor in the self-assessment corresponding to the last settlement period of the calendar year.