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V0897-19 24 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto

Business expenses must primarily be justified by invoices or equivalent documents

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.

The question raised

Whether, for the purposes of determining the net income from economic activities, expenses for product purchases are considered proven by the supporting documents thereof.

The DGT's ruling

The deductibility of expenses requires that they be linked to the activity and justified, as a priority, by the original invoice or a substitute document that complies with legal requirements. However, the invoice is not a privileged means of proof; therefore, in the event of a challenge by the Administration, the taxpayer must provide evidence regarding the reality of the operations. The assessment of such means of proof is the responsibility of the Management and Inspection bodies.

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