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V0654-22 25 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

To claim VAT deduction, a complete or simplified invoice with recipient details is required

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.

The question raised

Cuestión planteada Posibilidad de ejercer el derecho a la deducción correspondiente a las facturas consultadas.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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