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A professional inquired about the required date and content for an invoice issued to replace a restaurant's simplified invoice. The DGT ruled that to exercise the right to deduction, one must hold a full invoice meeting all legal requirements, and the period for claiming its issuance is four years.
Cuestión planteada - Qué fecha y contenido debe tener la factura que se emita para canjear la expedida inicialmente.
Para deducir las cuotas soportadas, el empresario debe poseer una factura original que cumpla los requisitos de los artículos 6 o 7.2 del Reglamento. Las facturas que sustituyen a las simplificadas no son rectificativas si estas cumplían los requisitos del artículo 7.1. La factura de canje debe incluir la fecha de su expedición y el contenido exigido para facturas completas o simplificadas según el caso. El plazo para instar la expedición de la factura es el de cuatro años para ejercer el derecho a la deducción.
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