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V1238-18 11 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

The right to VAT deduction requires supporting documents to meet minimum legal invoice requirements

A query was raised regarding whether an 'information note' for legal fees is valid for VAT deduction. The DGT ruled that to deduct the tax, one must possess a supporting document that complies with the minimum content required by the Invoicing 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 the preferred means of evidence for transactions and must contain minimum content to allow for deduction, although it is not mandatory for it to include the specific designation of 'invoice'. The document presented as an 'informative note' does not appear to respect the minimum content necessary to exercise the right to deduction. Documents that do not comply with all legal requirements shall not justify the right to deduction, unless they are rectified.

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