Billing documents as proof of deductions

In order to determine the tax liability, the deductions made must be justified by means of an invoice issued by the entrepreneur or professional who carried out the transaction.In particular, simplified invoices with the content of article 7.2 of the Regulation governing invoicing obligations are considered as such.(Criteria established by the Directorate General for Taxation in its binding consultation V3469-15).

Likewise, in accordance with the provisions of the Directorate General for Taxation, in its binding consultations V1274-06 and V0302-10, invoices issued by the operator entrusted with the provision of the universal postal service (currently Sociedad Estatal de Correos y Telégrafos, S.A.), must include a percentage or "forfait" calculated each year, which will be the amount deductible by the recipients of these invoices.