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V1679-19 8 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · entrega de bienes

Obligation to amend VAT invoices and loss of IRPF deductibility following the transfer of an energy installation

A taxpayer sold their electrical installation, but companies continued to issue invoices in their name. The DGT ruled that invoices must be amended to identify the new owner and that, as the individual is not carrying out an economic activity, they cannot deduct these expenses for Income Tax (IRPF) purposes.

The question raised

1.) Deductibility, by A, of the Value Added Tax amounts corresponding to the invoices issued by B.

The DGT's ruling

Energy invoices must correctly identify the party obligated to issue them, who is the entity delivering the energy. If, following the transfer of the installation, invoices are issued in the name of the former holder, corrective invoices must be issued to identify the new holder (B). Furthermore, as the installation has been transferred, the applicant no longer carries out economic activity and cannot deduct expenses in their Personal Income Tax (IRPF) return.

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