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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A self-employed individual inquired whether toll payments made in Portugal could be deducted if they only possessed simplified invoices lacking their personal details. The Directorate-General for Taxes (DGT) responded that, as Spanish regulations do not apply in Portugal, the expense may be substantiated by any means of proof valid under law.
This ruling provides greater flexibility for self-employed individuals operating abroad, allowing them to justify business expenses through alternative documentation when standard tax invoices are unavailable.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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