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V2223-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Supplier invoice required to claim fertilizer deduction for Personal Income Tax (IRPF)

A farmer under the objective estimation regime asked whether a certificate from an irrigation community regarding fertilizer added to water would suffice for the tax deduction. The Directorate General of Taxes (DGT) ruled that this is insufficient and that a formal supplier invoice is required.

In 5 key points

How it affects those involved

Farmers must ensure they obtain proper invoices from fertilizer suppliers to claim tax relief, as certificates from irrigation communities are not valid proof for tax purposes.

Lifecycle

2023-07-27PublishedPublished 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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