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V3444-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

A document does not need to be titled 'invoice' to claim VAT deduction if it meets legal requirements

A query was raised regarding whether a document titled 'minuta' is valid for VAT deduction and whether it must include IRPF (Income Tax) withholding. The DGT ruled that an invoice must meet the minimum legal content requirements regardless of its name, and that IRPF withholding must be applied as it pertains to professional activity.

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Lifecycle

2019-12-16PublishedPublished 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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