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A consultant asks whether a law firm can charge VAT more than a year after the accrual of a transaction and whether an 'informative fee statement' qualifies as an invoice. The DGT rules that the right to charge VAT is lost after one year and that the document mentioned does not appear to meet the requirements of an invoice.
Cuestión planteada Si la sociedad prestadora de servicios de abogacía puede proceder a la repercusión del Impuesto sobre el Valor Añadido habiendo transcurrido el plazo de un año desde el devengo del Impuesto sobre el Valor Añadido, y si el documento minuta informativa de honorarios tiene la consideración de factura.
El derecho a la repercusión del IVA se pierde cuando ha transcurrido un año desde la fecha del devengo. Para que un documento tenga consideración de factura, debe contener las menciones mínimas exigidas por el Reglamento de facturación, sin que sea necesaria la denominación específica de 'factura'. En este caso, la 'minuta informativa de honorarios' no parece respetar dicho contenido mínimo.
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