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V0871-15 23 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura

VAT cannot be deducted if the document fails to meet all regulatory content requirements

A taxpayer inquired whether a legal fee note lacking certain details could serve as a valid invoice. The DGT ruled that, as it does not meet all the requirements set out in Article 6 of the Invoicing Regulations, the document does not constitute an invoice and therefore does not permit the deduction of the tax.

The question raised

Cuestión planteada Requisitos de las facturas.

The DGT's ruling

Para que un documento sea considerado factura y permita la deducción del IVA, debe reunir todos los requisitos del artículo 6 del Reglamento de facturación. Si la factura original no cumple con estos requisitos, el sujeto pasivo debe expedir una factura rectificativa. Sin un documento que cumpla íntegramente la normativa, no se justifica el derecho a la deducción de las cuotas soportadas.

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

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