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V1504-17 13 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

VAT cannot be deducted if the invoice lacks the recipient's Tax ID (except for simplified invoices where not requested)

A query was raised regarding whether invoices that do not state the recipient's full Tax ID are valid for VAT deduction. The DGT ruled that they are not valid supporting documents, unless they are simplified invoices where the customer has not requested the ID.

The question raised

Whether said invoices can be considered supporting documents for the right to deduct the Value Added Tax incurred.

The DGT's ruling

To exercise the right to deduction, the invoice must comply with all legal and regulatory requirements. An invoice without the correct Tax Identification Number (NIF) of the recipient does not comply with the Invoicing Regulations and does not justify the deduction. In the case of simplified invoices, the recipient's NIF is only mandatory if requested by the recipient. The taxpayer may request the rectification of invoices in order to apply the deduction.

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