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An entity benefiting from Law 49/2002 asks whether an invoice or a delivery note can be considered an authentic document to justify donations. The Directorate General for Taxes (DGT) responds that, as they are written with reliable data, they may be, although their final assessment depends on the Administration.
This ruling clarifies the evidentiary value of commercial documents for non-profit entities, noting that while they can serve as proof, their validity is subject to administrative scrutiny.
The tax team reviews your specific situation.
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