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A Spanish company purchases goods from a multinational with headquarters in Belgium and operations in France. The DGT concludes that these constitute intracommunity acquisitions of goods subject to VAT in Spain, with the purchaser as the VAT liability party. The non-established supplier in Spain is not required to comply with Spanish invoicing regulations; their invoice must meet the requirements of Directive 2006/112/UE. An email PDF invoice is considered electronic if the recipient has given consent, without requiring advanced electronic signature.
Cuestión planteada Respecto a la primera parte, se desea conocer si esa factura cumple todos los requisitos formales de la legislación vigente para poder aplicar la deducibilidad del IVA, por el procedimiento habitual de las operaciones intracomunitarias.
En adquisiciones intracomunitarias, el proveedor no establecido en España no debe ajustar su factura al Reglamento español, sino a la normativa armonizada de la UE. Para facturas nacionales, el formato PDF recibido por email es una factura electrónica válida si el destinatario ha dado su consentimiento. La firma electrónica es solo un medio para garantizar la autenticidad, pero no es un requisito indispensable si se garantiza la integridad por otros medios. En Impuesto sobre Sociedades, el gasto es deducible si cumple los requisitos de realidad, correlación, imputación y justificación documental.
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