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V0216-19 ·1 February 2019 ·consulta-vinculante Medium impact
Tax

A document does not need to be titled 'invoice' to be deductible if it meets minimum legal requirements

A taxpayer inquired whether a document titled 'information note' is valid for VAT deduction. The DGT ruled that the specific term 'invoice' is not mandatory, provided the content requirements stipulated by the Regulations are met.

In 6 key points

How it affects those involved

This clarifies that the substance of a document takes precedence over its title for tax deduction purposes, provided all legal content requirements are satisfied.

Lifecycle

2019-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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