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V1854-22 ·3 August 2022 ·consulta-vinculante Medium impact
Tax

Documentary evidence for expenses is a matter of fact that must be proven under the General Tax Law

A query was raised regarding the method of justification and the documentation required to prove the deductibility of certain expenses. The DGT indicates that the assessment of such documentation is a matter of fact falling under the remit of the Tax Administration.

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2022-08-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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