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V3405-15 ·5 November 2015 ·consulta-vinculante Medium impact
Tax

Deductibility of an expense depends on the evidence provided to substantiate it

A company inquired whether a collection note is sufficient to justify the deduction of expenses for used batteries in jewellery shops. The DGT ruled that the sufficiency of evidence is a matter of fact that must be assessed according to the rules of evidence under the law.

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2015-11-05PublishedPublished 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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