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A company inquired whether a collection note is sufficient to justify the deduction of expenses for used batteries in jewellery shops. The DGT ruled that the sufficiency of evidence is a matter of fact that must be assessed according to the rules of evidence under the law.
Cuestión planteada Si este documento es suficiente a efectos de su consideración como gasto deducible en el Impuesto sobre Sociedades.
La acreditación de los pagos debe realizarse por cualquier medio admitido en Derecho, conforme a la Ley General Tributaria. No se pueden especificar los medios más idóneos porque no están contemplados explícitamente en la Ley del Impuesto. Corresponde al interesado presentar los medios de prueba que sirvan para justificar su derecho, los cuales serán valorados por la Administración tributaria.
What is published here, applied to a company or a specific case. The first meeting is free.
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