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V1242-18 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 allow VAT deduction if it meets minimum content requirements

A query was raised regarding whether a document titled 'information note' by a court agent is valid for VAT deduction. The DGT ruled that the specific designation of 'invoice' is not required, provided the content requirements set out in the Regulations are met.

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 rather a minimum content established in the Invoicing Regulations. It is not mandatory for the document to include the expression 'invoice' or 'simplified invoice' to be valid. However, the document analyzed did not comply with the minimum content necessary to exercise the right to deduction.

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