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V1317-21 11 May 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

The right to VAT deduction requires possession of the original invoice or a valid duplicate

An entrepreneur inquired whether they could deduct VAT on a service paid via court ruling if the architect refused to issue the invoice. The DGT responds that possession of the invoice is an indispensable requirement for the right to deduction.

The question raised

Question raised: Deductibility of Value Added Tax incurred without being in possession of the invoice, given the creditor's refusal to issue it.

The DGT's ruling

To exercise the right to deduction, entrepreneurs or professionals must be in possession of the original invoice or a duplicate that has the same legal effect as the original. The service provider is obliged to issue and deliver the invoice to the recipient. In the event of a refusal to issue, the recipient is entitled to file an economic-administrative claim.

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