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“Bernal, Ramón Javier” – Federal Contentious-Administrative Chamber, Room IV.

After having been excluded from the Simplified Regime, the taxpayer proceeded to liquidate the Value Added Tax, computing the tax credit for the purchase transactions carried out during the periods that were subject to exclusion.

The Tax Authorities challenged the affidavit, since the referred credit was not discriminated due to the fact that, at the time the invoices were issued, the taxpayer was a single taxpayer.

When deciding the case, the Chamber rejected the taxpayer’s claim, referring to the regulations in force, as it establishes that the taxpayer excluded from the Simplified Regime may not compute the tax invoiced for taxable events occurring prior to the date on which he/she became a registered taxpayer.

In addition, the court emphasized that in this case, the existence of the transactions involved had not been proven, as well as the payment of the corresponding tax by the supplier, as a tax debit.

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