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The taxpayer asks whether the transport of an intra-Community supply of goods can be evidenced by a delivery note or an invoice containing the recipient's details. The DGT rules that, while such documents do not trigger the automatic presumptions under EU Regulations, they may serve as evidence under the principle of free assessment of evidence.
Cuestión planteada Posibilidad de probar el transporte detallando en el albarán o en la factura de entrega de la mercancía el lugar exacto de la entrega, así como la identificación de la persona que lo recibe con nombre, NIF y firma.
La acreditación del transporte puede realizarse por cualquier medio de prueba admitido en derecho, según las normas de valoración del Código Civil y la Ley de Enjuiciamiento Civil. El albarán o la factura firmada no activan las presunciones iuris tantum del artículo 45 bis del Reglamento de Ejecución (UE) n.º 282/2011, pero pueden constituir elementos de prueba sobre la realidad del transporte. La Administración puede valorar estos medios de forma conjunta o individual para determinar si prueban suficientemente el hecho.
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