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Practical Handbook VAT 2022

Supporting documents required to make the deduction

  1. As a formal requirement for the deduction, it is necessary that the entrepreneur or professional who wishes to exercise the deduction is in possession of document to justify the right, in accordance with the legal and regulatory provisions.Article 1 of the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of 30 November, is fundamental in this respect.

    A supporting document which does not meet all the requirements shall not establish entitlement to the deduction, unless it is rectified.

    They are considered as proof of the right to deduct:

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

    • The original invoice issued by the person making the supply giving rise to a taxable intra-Community acquisition of goods, provided that such acquisition is duly recorded in the self-assessment of VAT.

    • In the case of imports, the document containing the tax assessment issued by the tax authorities or, in the case of transactions treated as imports, the self-assessment document recording the tax accrued on the occasion of the import.

    • The original invoice or accounting receipt of the transaction issued by the person supplying the goods or services in cases of reverse charge and gold transactions.

  2. A deduction may not be made in excess of the amount expressly and separately stated as having been charged or paid according to the document justifying the deduction.

  3. In the case of goods or services purchased jointly by several persons, each purchaser may deduct the proportional part corresponding to him if the portion of the taxable amount and the tax charged to each of the recipients is shown separately and distinctly on the original and the duplicates of the invoice.