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V3130-21 17 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

Receipts may justify IRPF expenses if proven by other valid means

A self-employed individual under the simplified direct estimation regime asks whether expense receipts from France are valid for IRPF deductions. The DGT responds that while an invoice is the priority method, it is not the only one, as expenses may be justified through other means of proof valid under the law.

The question raised

Whether such receipts may serve as substantiation for the deduction of such expenses in the Personal Income Tax.

The DGT's ruling

The deductibility of expenses requires their correlation with income, correct temporal imputation, accounting registration, and substantiation. Although the General Tax Law establishes the invoice as the priority method of substantiation for expenses of entrepreneurs or professionals, it is not an exclusive means. Expenses may be substantiated by any other means of proof valid under Law, with the assessment of such proof remaining at the discretion of the Administration.

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