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An entity benefiting from Law 49/2002 asks whether an invoice or a delivery note can be considered an authentic document to justify donations. The Directorate General for Taxes (DGT) responds that, as they are written with reliable data, they may be, although their final assessment depends on the Administration.
Cuestión planteada ¿A los efectos de lo dispuesto en artículo 24.3.d) de la Ley 49/2002, puede ser considerado como documento auténtico una factura o un albarán?
El concepto de documento auténtico no está regulado en la normativa tributaria, pero puede entenderse como cualquier escrito con datos fidedignos que sirva de prueba. Por tanto, las facturas o albaranes, si son fidedignos, podrían ser considerados documentos auténticos para el artículo 24.3.d) de la Ley 49/2002. Su valoración como medio de prueba se realizará conforme al Código Civil y la Ley de Enjuiciamiento Civil, atendiendo a las disposiciones del artículo 106 de la LGT.
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