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The applicant asks whether a pro forma invoice for legal fees allows for VAT deduction and its deductibility for Income Tax (IRPF) purposes. The DGT rules that the pro forma invoice analysed does not constitute a valid invoice due to the absence of mandatory data. Furthermore, if the payment arises from a legal costs award, there is no right to VAT deduction nor an obligation to issue an invoice.
Cuestión planteada Validez de una factura proforma, correspondiente a los honorarios de un abogado, a efectos de la deducción del IVA y de su deducibilidad en el IRPF.
Para deducir el IVA, el documento debe ser una factura que cumpla los requisitos de los artículos 6 o 7 del Reglamento de facturación, no siendo necesaria la denominación específica "factura". La minuta proforma presentada no es válida por carecer de número de emisión, identificación completa de destinatarios y desglose de base e IVA por cada uno. Además, si el pago responde a una condena en costas, tiene naturaleza indemnizatoria, por lo que no hay operación sujeta a IVA ni derecho a deducción para quien paga.
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