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V1245-17 23 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura rectificativa

Proof of sending credit notes can be established through any legally admissible means

A company inquired about the methods, besides registered post (burofax), that could be used to prove the dispatch of credit notes for bad debts. The Directorate-General for Taxes (DGT) responded that VAT regulations do not mandate specific methods and that any evidence admissible under law may be used.

The question raised

Requirements demanded to reliably certify the dispatch of credit notes using means other than burofax.

The DGT's ruling

VAT regulations do not provide for specific means of proof to certify the dispatch of the credit note. The taxpayer may use any means of proof admitted under Law, in accordance with the rules for the assessment of evidence set forth in the Civil Code and the Law of Civil Procedure. The entity must determine and present the means that serve to justify the dispatch, which shall be assessed by the Tax Administration.

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