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V2898-19 21 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · derecho a la deducción

A document does not need to be titled "invoice" to deduct VAT if it meets minimum legal requirements

The applicant asks whether a document titled "information note" is sufficient to deduct VAT. The DGT responds that while the document does not need to contain the word "invoice", it must comply with all content requirements stipulated by the Invoicing Regulations.

The question raised

Necessary content of the invoice for the purposes of deducting the Value Added Tax incurred.

The DGT's ruling

The invoice is a preferred means of evidence and does not require a specific model, but it must respect a minimum content to allow for the deduction. It is not required that the document include the specific designation of "invoice" or "simplified invoice" to have tax validity. However, the document analyzed did not comply with the minimum content necessary to exercise the right to deduction. The right to deduct the taxes incurred expires after four years.

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