Supporting documents required to make the deduction

1. As a formal requirement for the deduction, it is necessary that the businessman or professional who wishes to exercise it be in possession of the supporting document of the right, adjusted to the legal and regulatory provisions. In this regard, Article 1 of the Regulation governing billing obligations, approved by Royal Decree 1619/2012 of 30 November, is essential.

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

   The following are considered to be justifications for 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 containing the liquidation carried out by the Administration or, in the case of operations similar to imports, the self-assessment in which the tax accrued on the occasion of its performance is recorded.

   • The original invoice or accounting receipt of the transaction issued by the person who delivers the goods or provides the services in cases of reversal of the taxable person and transactions with investment gold.

2. No deduction may be made in an amount greater than the expressly and separately stated quota 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 persons, each purchaser may deduct the proportional part that corresponds to him/her if the portion of the taxable base and the rate passed on to each of the recipients are recorded in a distinct and separate manner in the original and in the duplicates of the invoice.