LA RECUPERACIÓN DEL IVA SOPORTADO DESPUÉS DE TRANSCURRIDO EL PLAZO PARA SU COMPENSACIÓN: NOVEDADES DE LA STS DE 20 DE SEPTIEMBRE DE 2013.

Compensation system or return application through VAT form expires when an employer or professional has not been able to offset input Value Added Tax deductible or has not requested his return on the tax form during a time period of four years, but the right to recover such VAT by submitting a refund application lasts during a prescription period of other four years. Thus, VAT neutrality principle is guaranteed. [ABSTRACT FROM AUTHOR]