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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could deduct VAT on a water supply using a municipal payment receipt. The DGT ruled that to deduct the tax, one must possess the original invoice complying with regulatory requirements, and the taxpayer must be the legal recipient of the transaction.
This ruling reinforces the strict formal requirements for VAT deduction, confirming that informal payment documents cannot substitute for valid tax invoices.
The tax team reviews your specific situation.
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