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A company enquired whether digital photographs of employee expense receipts were sufficient for VAT deduction purposes. The DGT ruled that this is permissible provided the storage method guarantees the authenticity of the origin, the integrity of the content and legibility.
Cuestión planteada Si la fotografía digital enviada por el empleado, es suficiente para permitir la deducibilidad de las cuotas del Impuesto sobre el Valor Añadido soportadas.
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