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A taxpayer inquired whether a document titled 'information note' is valid for VAT deduction. The DGT ruled that the specific term 'invoice' is not mandatory, provided the content requirements stipulated by the Regulations are met.
Cuestión planteada Contenido necesario de la factura a efectos de la deducción de la cuota del Impuesto sobre el Valor Añadido soportada.
La factura es un medio de prueba preferente y debe contener un contenido mínimo para permitir la deducción, aunque no existe un modelo específico. No es obligatorio que el documento incluya la expresión 'factura' o 'factura simplificada' para tener validez fiscal, siempre que cumpla con las menciones obligatorias de los artículos 6 o 7 del Reglamento de facturación. En este caso concreto, la 'nota informativa' no parece respetar el contenido mínimo necesario para la deducción.
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