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Invoices Received Register Book: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2024

Current position

The register book of invoices received must record invoices according to the order of their receipt. For the declaration of transactions with third parties, the determining criterion is the date of receipt of the document, not the date of issuance. The obligation to maintain this book persists even if the activity is exempt and there is no right to deduction.

The DGT's position remains constant regarding the mandatory nature of the book, even for exempt subjects. The doctrine has specified the recording method, allowing summary entries under specific limits and defining the date of receipt as the temporal milestone for accounting and the declaration of transactions with third parties.

Turning points

  1. V1454-19

    Introduces the exception of making a global summary entry if the invoices come from a single supplier, the total amount does not exceed 6,000 euros, and each individual invoice is less than 500 euros excluding VAT.

  2. V0890-22

    Establishes that the determining criterion for inclusion in Form 347 is the date of receipt of the document, requiring recording in the fiscal year in which the invoice was received regardless of its date of issuance.

Analysis based on 10 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0634-21 18 Mar 2021

Invoices under passive investor regime must only be recorded in receipts journal

SG de Impuestos sobre el Consumo
inversión del sujeto pasivolibro registro de facturas recibidaslibro registro de facturas expedidasderecho a la deducciónsujeto pasivo LIVA — Ley 37/1992 del IVA art. 84.Uno.2ºLIVA — Ley 37/1992 del IVA art. 84.Uno.4º
Affects CompanyExpat · Non-residentIndividual
V2629-14 7 Oct 2014

VAT invoices received in a later year can be deducted if conditions met

SG de Impuestos sobre la Renta de las Personas Físicas
derecho a la deducciónperiodo de liquidaciónlibro registro de facturas recibidasdevengocuotas soportadas LIVA — Ley 37/1992 del IVA art. 93LIVA — Ley 37/1992 del IVA art. 94
Affects CompanyExpat · Non-residentIndividual

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