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V5336-16 19 December 2016 · SG de Tributos Criterion in force
OTRO · documento auténtico

Reliable invoices or delivery notes may be considered authentic documents to justify donations

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.

The question raised

For the purposes of the provisions of Article 24.3.d) of Law 49/2002, can an invoice or a delivery note be considered an authentic document?

The DGT's ruling

The concept of an authentic document is not regulated in tax law, but it may be understood as any written instrument containing reliable data that serves as evidence. Therefore, invoices or delivery notes, if they are reliable, could be considered authentic documents for the purposes of Article 24.3.d) of Law 49/2002. Their assessment as a means of evidence shall be carried out in accordance with the Civil Code and the Civil Procedure Law, in compliance with the provisions of Article 106 of the General Tax Law.

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