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A query was raised regarding whether an invoice is sufficient to substantiate deductible expenses for income from real estate capital. The Directorate General for Taxes (DGT) ruled that such expenses must primarily be justified by an invoice issued by the professional or business entity.
Question raised: Whether, for the purposes of substantiating deductible expenses in the determination of net income from real estate capital, the corresponding invoice received is sufficient.
For the determination of net income from real estate capital, deductible expenses must be primarily justified by the invoice issued by the entrepreneur or professional who carried out the transaction. The substantiation of expenses may be carried out by any means of proof admitted in Law. The competence for the verification and assessment of these means of proof corresponds to the State Tax Administration Agency.
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