is there no distinction in English ?
...
Expense accounts VAT -> "IVA soportado" or "IVA deducible" Income accounts VAT -> "IVA devengado" or "IVA repercutido"
... We in the UK have - Input VAT for VAT on purchases - Output VAT for VAT on sales.
We don't distinguish between refunds from original payments (in separate accounts), except for the sign of the transaction, AFAIK.
Regards, Geoff
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