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V0681-17 15 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

To deduct VAT on architect fees, the invoice must be issued in the company's name

A company covers the fees of architects and surveyors for a project contracted with a local council, but the professionals invoice the council directly. The DGT rules that to deduct VAT, the company must be the legal recipient of the service and hold the original invoice issued in its name.

The question raised

Possibility of deducting the architect and quantity surveyor expenses incurred.

The DGT's ruling

To exercise the right to deduction, the taxable person must be in possession of the original invoice issued in their name. If the company is the legal recipient of the service and pays the fees directly, it must request a corrective invoice stating itself as the recipient. Only the amounts borne through direct impact may be deducted, and not those that have been passed on to the City Council.

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