Billing documents as proof of deductions

To determine the tax rates, the deductions made must be justified by an invoice provided by the business owner or professional who carried out the operation. In particular, simplified invoices that have the content of article 7.2 of the Regulation governing invoicing obligations (criterion established by the General Directorate of Taxes in its binding consultation V3469-15) are considered as such.

Likewise, in accordance with the provisions of the General Directorate of Taxes, in its binding consultations V1274-06 and V0302-10, in the invoices issued by the operator entrusted with providing the universal postal service (currently the State Company of Post and Telegraphs, SA ) must include a percentage or «forfait» calculated each year as the deductible amount for the recipients of said invoices.