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A carrier under the simplified VAT regime has enquired whether they can deduct VAT amounts supported by simplified invoices. The DGT has ruled that to exercise the right to deduction, the taxpayer must hold an invoice containing the recipient's details and a breakdown of the tax amount.
Cuestión planteada Posibilidad de ejercer el derecho a deducir las cuotas soportadas del Impuesto sobre el Valor Añadido con dichas facturas simplificadas.
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