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V1243-18 11 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

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

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.

The question raised

Necessary content of the invoice for the purposes of deducting the VAT amount incurred.

The DGT's ruling

The invoice is a preferred means of evidence and must contain minimum content to allow for the deduction, although it does not require a specific designation such as 'invoice'. The document referred to as a 'pro forma settlement' does not appear to respect the minimum content necessary to exercise the right to deduction. For a document to be considered an invoice, it must comply with the requirements of Articles 6 or 7 of the Invoicing Regulations.

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