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An online clothing retailer asks whether internet purchase receipts and card payments are sufficient to prove expenses without an invoice. The DGT indicates that deductibility requires justification via an invoice or substitute document, and that the assessment of evidence is the responsibility of the Tax Administration.
Cuestión planteada Si a efectos de la determinación del rendimiento neto de actividades económicas se consideran acreditados los gastos por las compras de los productos realizadas con los justificantes de las mismas.
La deducibilidad de los gastos requiere que estén vinculados a la actividad y se justifiquen, de forma prioritaria, mediante la factura original o un documento sustitutivo que cumpla los requisitos legales. No obstante, la factura no es un medio de prueba privilegiado, por lo que ante un cuestionamiento de la Administración, el contribuyente debe aportar pruebas sobre la realidad de las operaciones. La valoración de dichos medios de prueba corresponde a los órganos de Gestión e Inspección.
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