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A taxpayer inquired whether a document termed a 'proforma settlement' is valid for VAT deduction purposes. The DGT ruled that to deduct the tax, one must possess an invoice that complies with the content requirements established in the Invoicing Regulations.
Cuestión planteada Contenido necesario de la factura a efectos de la deducción de la cuota del Impuesto sobre el Valor Añadido soportada.
La factura es un medio de prueba preferente y debe contener un contenido mínimo para permitir la deducción, aunque no requiere una denominación específica como 'factura'. El documento denominado 'liquidación proforma' no parece respetar el contenido mínimo necesario para ejercitar el derecho a la deducción. Para que un documento sea considerado factura, debe cumplir con los requisitos de los artículos 6 o 7 del Reglamento de facturación.
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