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A Spanish entrepreneur inquired whether they could deduct VAT from an invoice issued by a Luxembourgish platform that applied Luxembourgish tax instead of the reverse charge mechanism. The Directorate General for Taxes (DGT) ruled that such an invoice is invalid for deduction purposes and requires rectification.
Cuestión planteada Aclaración a la consulta vinculante de 21 de enero de 2020, V0162-20, en relación con las consecuencias de la incorrecta emisión por el empresario luxemburgués de la factura y su posible deducibilidad por el consultante.
En supuestos de inversión del sujeto pasivo, la deducción requiere la factura original que cumpla los requisitos de la Directiva 2006/112/CE e indique la inversión del sujeto pasivo. Una factura que repercuta el IVA del país del proveedor no es un documento válido para ejercer el derecho a la deducción. Para poder deducir, es necesaria la rectificación de la factura por parte del emisor.
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