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V1984-17 21 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

Full invoices required to deduct VAT on bus tickets

A professional has enquired whether VAT on bus travel can be deducted using simplified invoices and a certificate of tickets. The DGT has responded that, to exercise the right to deduction, one must possess an original invoice that includes the recipient's Tax Identification Number (NIF) and address.

The question raised

Possibility of exercising the right to deduct using simplified invoices together with a certificate of tickets purchased by the consultant and, where applicable, the obligation of the transport company to issue a full invoice at the request of the consultant.

The DGT's ruling

To deduct the amounts paid, the entrepreneur must possess an original invoice containing the data required by Article 7.2 of the Invoicing Regulations, including the Tax Identification Number and the address of the recipient. Having a certificate from the transport company and the original simplified invoices is not sufficient. The period for claiming the issuance of a full invoice after having received a simplified one is the four-year period for exercising the right to deduction.

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