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The taxpayer asks whether a digitised delivery note constitutes valid evidence for VAT purposes. The DGT responds that a delivery note is not an invoice and does not carry the same evidentiary weight, although its assessment depends on the principle of free evaluation of evidence.
Cuestión planteada Si un albarán digitalizado puede ser considerado como prueba válida a efectos fiscales de las operaciones sujetas al Impuesto sobre el Valor Añadido.
El albarán documenta circunstancias comerciales como la entrega de mercancía, pero no es una factura ni produce sus efectos probatorios. Las normas del Reglamento de facturación no se aplican a documentos distintos de la factura o justificantes contables, como los albaranes. No obstante, en la valoración de pruebas rige el principio de valoración libre y conjunta de todas las pruebas aportadas.
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