Billing documents as proof of deductions
To determine the tax amounts, the deductions made must be justified by an invoice delivered by the businessman or professional who carried out the operation. In particular, simplified invoices that have the content of article 7.2 of the Regulation that regulates billing obligations have this consideration. (Criteria established by the General Directorate of Taxes in its binding consultation V3469-15).
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 the provision of the universal postal service (currently the State Post Office and Telegraphs, SA ), must include a percentage or «forfait» calculated each year that will be the amount deductible by the recipients of said invoices.
Recipients have the right to demand that business owners or professionals issue and deliver an invoice when it must be issued in accordance with the law.