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Spanish statute of limitations

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Spanish statute of limitations

Input VAT should be claimed in a VAT return filed no later than the end of the fourth year following the year during which the deductible VAT fell due. Regarding the obligation to pay VAT, the Spanish authorities have four years and 11 months to claim output VAT from the first quarter VAT return; four years and seven months for the second quarter; four years and four months for the third quarter and four years for the fourth quarter.