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V2528-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

VAT cannot be deducted through a court ruling; possession of the original invoice is essential

A company inquired whether it could substantiate its right to VAT deduction by means of a court ruling following payments made to extinguish a debt. The DGT responds that the ruling is not a valid supporting document and that only the invoice meets the legal requirements.

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2019-09-18PublishedPublished 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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