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A query was raised regarding whether a legal representative can pass on VAT more than a year after the accrual of the transaction, and whether an 'expense note' qualifies as an invoice. The DGT ruled that the right to pass on VAT is lost once one year has passed from the date of accrual, and that a document constitutes an invoice if it meets the minimum legal requirements, regardless of its title.
Cuestión planteada Si la prestadora de servicios de procuración 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 nota de gastos y derechos arancelarios 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 sea considerado factura, debe contener las menciones mínimas exigidas por el Reglamento de facturación, sin que sea obligatorio que incluya la denominación específica de "factura" o "factura simplificada". En este caso, el documento "nota de gastos y derechos arancelarios" no parece respetar el contenido mínimo para ser factura.
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