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V0897-19 ·24 April 2019 ·consulta-vinculante Medium impact
Tax

Business expenses must primarily be justified by invoices or equivalent documents

An online clothing retailer asks whether internet purchase receipts and card payments are sufficient to prove expenses without an invoice. The DGT indicates that deductibility requires justification via an invoice or substitute document, and that the assessment of evidence is the responsibility of the Tax Administration.

In 6 key points

How it affects those involved

Taxpayers must ensure that all business expenses are backed by formal invoices or valid substitute documentation to guarantee their deductibility for tax purposes.

Lifecycle

2019-04-24PublishedPublished 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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