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A company inquired whether it could substantiate its right to VAT deduction by means of a court ruling following payments made to extinguish a debt. The DGT responds that the ruling is not a valid supporting document and that only the invoice meets the legal requirements.
Question raised: Means to be used so that the inquirer may substantiate its right to the deduction of the amounts paid by court ruling.
Article 97 of Law 37/1992 establishes an exhaustive list of supporting documents, with the invoice being the only valid document for VAT deduction. Court rulings are not sufficient to substantiate this right, although a judicial ruling regarding the amount of consideration may affect the statute of limitations for the deduction. The taxable person must seek the enforcement of the ruling to obtain the corresponding invoice.
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