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V1237-18 11 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

A document does not need to be titled 'invoice' to claim VAT deductions if it meets legal requirements

A query was raised regarding whether a document titled 'information note' is valid for VAT deduction purposes. The DGT ruled that it is not necessary for a document to contain the word 'invoice', provided it meets the minimum content requirements set out in the Regulations.

The question raised

Necessary content of the invoice for the purposes of deducting the Value Added Tax incurred.

The DGT's ruling

The invoice is a preferred means of evidence and does not require a specific model, but it must comply with the minimum content established in the Invoicing Regulations. It is not required that the document include the specific designation of "invoice" or "simplified invoice" to be valid. However, in this specific case, the "information note" does not appear to comply with the minimum content necessary for the deduction.

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