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The consultant asks whether VAT deduction is possible for simplified invoices from businesses that have ceased operations. The DGT replies that to exercise the right to deduction, a legal justifying document must be held.
Cuestión planteada Posibilidad de ejercer el derecho a la deducción correspondiente a las facturas consultadas.
Para deducir las cuotas de IVA, el sujeto pasivo debe poseer la factura completa con los requisitos del artículo 6 del Reglamento de facturación, o bien una factura simplificada que incluya los datos del destinatario y la cuota repercutida por separado si este lo exige. El plazo para reclamar el canje de una factura simplificada por una completa es el de cuatro años para ejercitar el derecho a la deducción. Si los emisores han cesado su actividad, se debe tener en cuenta que la repercusión del impuesto debe efectuarse mediante factura según la normativa.
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