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A taxpayer queried whether original documentation must be presented during a tax inspection or if photocopies suffice. The DGT responded that it lacks the competence to rule on specific means of evidence.
Cuestión planteada La consultante manifiesta que estaba pensando en crear una asesoría online y que quería saber si ante una inspección tributaria, necesitaría la documentación original o le servirían fotocopias.
La DGT manifiesta que no es competente para pronunciarse sobre los medios de prueba admitidos por la Agencia Estatal de Administración Tributaria en una inspección. La valoración de dichos medios corresponde a la Administración Tributaria Gestora competente.
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