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V1358-18 24 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 content requirements set by the Regulation

A query was raised regarding whether a 'statement of rights and disbursements' issued by a court agent is valid for VAT deduction purposes. The DGT ruled that to deduct the tax, one must possess a supporting document that complies with the minimum content requirements of the Invoicing Regulation.

The question raised

Issue raised: Necessary content of the invoice for the purposes of deducting the Value Added Tax incurred.

The DGT's ruling

The invoice is the preferred means of evidence for transactions and must contain minimum content to allow for deduction, although it does not require a specific designation such as 'invoice'. Disbursements do not form part of the taxable base if they are paid on behalf of and for the account of the client, under express mandate, and their exact amount is justified. The 'statement of fees and disbursements' analyzed does not appear to respect the minimum content necessary to exercise the right to deduction.

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