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A costume jewellery manufacturer asks whether they can deduct raw material purchases made online without an invoice. The DGT rules that for VAT purposes, it is essential to hold a legal supporting document, and for Income Tax, the expense must be correlated with income and duly justified by an invoice.
Cuestión planteada Justificación de las compras realizadas para su deducibilidad tanto en el IVA como en el IRPF.
Para el IVA, el derecho a la deducción solo procede si el sujeto pasivo está en posesión del documento justificativo, como la factura original o el documento de liquidación en importaciones. Para el IRPF, los gastos son deducibles si tienen correlación con los ingresos de la actividad y se justifican mediante factura original o simplificada registrada en libros. La Administración tiene la competencia para comprobar la realidad de estas operaciones.
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