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V2417-14 12 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

Exchanging restaurant receipts for full invoices to exercise the right to deduction is permitted

Restaurants are receiving requests from professional clients to exchange simplified invoices for full invoices. The DGT clarifies that regulations do not prohibit this exchange and that the deadline for requesting it is the same as the deadline for tax deduction.

The question raised

Accreditation that the person requesting the exchange was the effective recipient of the catering service provided.

The DGT's ruling

Billing regulations allow for the exchange of receipts for invoices, which are not considered corrective invoices. There is no specific period for requesting this exchange, therefore the four-year period for exercising the right to deduction applies. To prove that the applicant is the effective recipient, recourse must be had to the general rules for the assessment of evidence under the General Tax Law.

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