According to a court ruling from the High Court of Justice of Galicia, dated 06/03/2023, errors or delays in the Immediate Supply of Information (SII) system do not prevent the recovery of VAT when the substantial requirements for deduction are met. The court found that the requirement to use the SII system for accounting, while advantageous for VAT management, is a formal requirement that cannot override the principle of VAT neutrality.
Source: audiconsultores-etlglobal.com
