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V2293-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen simplificado

Simplified invoices are insufficient for VAT deduction if the recipient is a business owner requiring a breakdown of the tax amount

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.

The question raised

Possibility of exercising the right to deduct the VAT amounts incurred with said simplified invoices.

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