Skip to main content
VAT practical manual 2021.

Supporting documents required to make the deduction

  1. As a formal requirement of the deduction, it is necessary that the businessman or professional who wishes to exercise it be in possession of the document justifying the right, in accordance with the legal and regulatory provisions. In this aspect, the first article of Royal Decree 1619/2012, of November 30, which approves the Regulation that regulates billing obligations, is fundamental.

    The supporting document that does not meet all the requirements will not prove the right to deduction, unless it is rectified.

    The following are considered proof of the right to deduction:

    • The original invoice issued by the person making the delivery or providing the service, or in their name and on their behalf, by their client or by a third party.

    • The original invoice issued by the person making the delivery that gives rise to an intra-community acquisition of goods subject to tax, provided that said acquisition is duly recorded in the VAT self-assessment .

    • In the case of imports, the document that records the liquidation carried out by the Administration or, if it concerns operations assimilated to imports, the self-assessment in which the tax accrued on the occasion of its execution is recorded.

    • The original invoice or the accounting receipt of the operation issued by the person delivering the goods or the provision of services in cases of reversal of the taxable person and operations with investment gold.

  2. It cannot be deducted in an amount greater than the expressly and separately recorded fee that has been passed on or paid according to the document justifying the deduction.

  3. In the case of goods or services acquired jointly by several people, each purchaser can deduct the proportional part that corresponds to him if the original and duplicate invoices state, in a different and separate manner, the portion of the tax base and passed-on fee. to each of the recipients.